Heat oven to 350 degrees for a shiny metal pan or 325 degrees for a dark or nonstick pan.

Grease pan with shortening and lightly dust with flour.

In a large bowl, beat cake mix, water, oil and eggs with electric mixer on low speed.

Beat on medium speed for two minutes.

Fold in pecans and the ½ cup toffee bits.

Pour batter into pan

Bake for 18-23 minutes or until a toothpick inserted in the center comes out clean.

Cool completely, about 1 hour.

In a saucepan, melt butter over med-high heat.

Stir in brown sugar, corn syrup and milk.

Heat to a rolling boil over med-high heat, stirring frequently; remove from heat.

Immediately beat in powdered sugar and vanilla with a wire whisk until smooth.

Immediately drizzle over cooled cake and sprinkle with toffee bits.