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Heat oven to 350 degrees.
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Spray a 9x13 pan with cooking spray
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Stir together 1/2 cup toffee bits, 1/3 cup brown sugar, 1/4 cup flour, and 3 TBS butter, until crumbly. Set aside.
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In another bowl, combine remaining 2 cups flour, sugar, remaining 3/4 cup brown sugar, remaining 6 TBS butter, baking powder, cinnamon, and salt. Mix well.
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Gradually add milk, egg, and vanilla to that bowl and beat until blended.
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Stir in remaining toffee bits and nuts.
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Spread in prepared pan.
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Sprinkle reserved crumb topping over batter.
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Bake 30 minutes or until a fork or toothpick inserted in center comes out clean.
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Serve warm or cool with whipped cream or ice cream!