1/2 c. packed brown sugar
1/4 c. butter, softened
1/4 c. shortening
1 c. flour
1 pkg. chocolate chip brownie mix
1/4 c. vegetable oil
2 tbsp. water
2 eggs

Heat oven to 350 degrees. Mix brown sugar, butter and shortening. Stir in flour. Press in ungreased 9 by 13 pan. Bake 10 minutes. Mix brownie mix (dry), oil, water and eggs until moistened. Spread evenly over toffee layer. Bake 30 to 35 minutes; cool. Sprinkle with powdered sugar (if desired). Cut into bars.