Chocolate Toffee Cupcakes

1-1/2 cups all-purpose flour
1 cup sugar
1/4 cup baking cocoa
1 teaspoon baking soda
1 cup water
1/4 cup vegetable oil
1 tablespoon white vinegar
1 teaspoon vanilla extract
1/2 cup milk chocolate toffee bits

Frosting
1-1/2 cups confectioners' sugar
1/3 cup baking cocoa
1/3 cup butter, softened
2 tablespoons milk
3/4 teaspoon vanilla extract
3/4 cup English toffee bits or almond brickle chips

In a large mixing bowl, combine flour, sugar, cocoa and baking soda. Stir in water, oil, vinegar and vanilla until smooth. Add toffee bits.

Fill paper-lined muffin cups two-thirds full. Bake at 350 degrees for 20-25 minutes. Remove to wire racks to cool completely.

For frosting, combine confectioners' sugar and cocoa; set aside. In a large mixing bowl, beat butter and 1/2 cup cocoa mixture until smooth. Add milk, vanilla and remaining cocoa mixture; beat until desired spreading consistency is reached. Stir in 1/2 cup toffee bits.

Frost cupcakes. Cover and refrigerate until serving. Top with remaining toffee bits before serving. makes about 1-1/2 dozen.