Highly impressive, but it’s worth the effort.
Increase heat to medium-high, and bring butter to a boil, stirring constantly.
Cook, stirring constantly, until butter is fragrant and milk solids start to brown, about 5 minutes.
Credit:Greg Dupree; Food Styling: Torie Cox; Prop Styling: Mindi Shapiro
Return pan to medium heat, and cook, stirring occasionally, until sugar dissolves.
Increase heat to medium-high, and bring to a boil.
Boil, stirring constantly, exactly 2 minutes.
Credit:Greg Dupree; Food Styling: Torie Cox; Prop Styling: Mindi Shapiro
Remove mixture from heat, and pour into bowl of a heavy-duty electric stand mixer fitted with paddle attachment.
Beat on low speed until mixture is lukewarm, about 8 to 10 minutes.
Gradually add powdered sugar and vanilla, and beat on low speed until combined after each addition.
Cover frosting, and let stand at room temperature until ready to use.
Prepare the Cake:
Preheat oven to 350F.
Sift together flour, baking powder, and salt in a medium bowl.
Add eggs, 1 at a time, and beat on medium speed until well blended after each addition.
Beat on low just until smooth after each addition.
(Do not overbeat or the cake will be tough.)
Fold in chopped pecans and toffee bits.
Divide batter evenly between cake pans, smoothing surface.
Cool in pans on a wire rack 10 minutes.
Invert layers onto wire rack, and peel off parchment paper.
Cool completely, about 1 hour.
Top with remaining cake layer, and frost top and sides of cake with remaining frosting.
Sprinkle pecan halves in a ring around top edge of cake.
If desired, crush sea salt with your fingers, and sprinkle over pecans.
Serve immediately, or store, covered, at room temperature for 3 to 5 days.
