Preheat oven to 350 degrees F. Lightly grease a 9-inch square pan.
Stir together confectioners' sugar and flour in a bowl. Using a pastry cutter or fork, cut cream cheese and butter into flour mixture until crumbly. Press mixture into prepared pan, distributing evenly. Pour nuts over mixture and press into dough. Bake for 30 minutes. Remove from oven and cool completely.
For topping, whip cream and granulated sugar together with a hand-held electric mixer until stiff; fold in almond toffee bits. Spread over cake. Cut into squares. Store in refrigerator.
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