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Preheat oven to 350°F.
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Coat bottom and sides of 9-inch baking dish with cooking spray. (I don't have a 9-inch baking dish, I used an 8X8 glass dish, and it worked for us since we like our brownies a little wet, we think it's more decadent that way!).
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Combine coffee and hot water and stir until coffee is dissolved.
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Combine butter and chocolate chips in microwaveable dish and heat on high for 1 minute until butter melts, then stir until this mixture is smooth.
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Combine flour, sugar, cocoa, baking powder, and salt in large bowl, stirring with a whisk.
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Combine coffee mixture, butter mixture, vanilla and eggs in a medium bowl, stirring with a whisk.
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Add coffee mixture with flour mixture; stir just until combined.
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Spread evenly into prepared pan. Sprinkle evenly with toffee chips.
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Bake at 350F for 22 minutes, cool on wire rack. Cut into squares when competely cooled. We like to refrigerate them before cutting.