BROWNIES: HEAT oven to 350 degrees F. Position a rack in the lower third of the oven. Spray the bottom only of an 8 x 8-inch baking pan with no-stick cooking spray. MIX brownie mix, eggs, melted butter and water in a medium mixing bowl until well blended. Spread half of batter into prepared pan. Sprinkle with 1 cup toffee bits. Spoon remaining batter to cover toffee layer. BAKE 40 to 44 minutes or until toothpick inserted 2 inches from side of pan comes out clean or almost clean (do not overbake). Transfer to wire rack and cool completely. Using a toothpick, poke holes over top of brownies.
TOPPING: WHISK brown sugar, cream and butter in heavy small saucepan over low heat until mixture is smooth and comes to a boil. Remove from heat. Mix in vanilla. Cool 10 minutes. Whisk until thick enough to spread. Spread over brownies. Sprinkle with almonds and toffee bits. Let stand about 1 hour, or until topping sets. CUT brownies into squares. Store in refrigerator. Serve cold or at room temperature.
*Tip: To toast almonds: Place almonds in dry nonstick skillet; cook over medium heat, shaking pan until nuts are lightly browned.