Preheat the oven to 350F.
Line an 8x8 inch square baking pan with parchment paper or grease the pan.
In a medium sized sauce pan melt the butter. Once the butter is completely melted remove the pan from stovetop and cool for 5 min. Or you can microwave the butter in a medium sized bowl.
Once butter is cooled add both sugars, vanilla extract, and eggs. Mix well.
Add cocoa powder, flour, salt, 1 tsp espresso powder, and baking powder to a second bowl. Whisk well until there are no clumps then add the dry ingredients to the butter/sugar mixture and mix well.
Gently fold in chocolate chips and toffee bits.
Spread the batter into the baking pan and bake 25-30 min or until a tester inserted in the center comes out clean.
Cool the brownies completely.
Once the brownies have cooled, dissolve 2 teaspoons of espresso powder into the 2 tablespoons of water in a medium bowl.
Whisk in the vanilla extract.
Add the powdered sugar and the softened butter and whisk until smooth. The butter will melt into the mixture.
With the brownies still in the pan pour the espresso glaze over the brownies.
Loosely cover the brownies with plastic wrap careful not to let the plastic wrap touch the glaze.
Refrigerate until the glaze is set about 30 minutes.
Remove from the refrigerator and cut the brownies into pieces