CRUST:

1 stick butter
1/2 c. chopped nuts (walnuts)
1 c. flour
2 tbsp. sugar
1/3 c. Heath toffee chips

Mix together crust and bake at 350 degrees for 10 to 12 minutes in 9x13 inch pan.

FIRST LAYER:

8 oz. Philadelphia cream cheese
2/3 c. powdered sugar
1/2 bowl lg. Cool Whip

Spread on cooled crust.

SECOND LAYER:

2 pkg. butterscotch pudding
2 1/2 c. milk

Beat until thickened and spread on first layer. Sprinkle Heath toffee chips on top.

THIRD LAYER:

Spread on remaining Cool Whip and sprinkle with a few nuts and toffee chips. Refrigerate.