Preheat your oven to 350°F (175°C) and prepare two 9-inch round cake pans by greasing them with butter and dusting with flour.

In a large mixing bowl, cream together unsalted butter and granulated sugar using an electric mixer until light and fluffy.

Incorporate eggs one at a time into the creamed mixture, then add vanilla extract and blend until well combined.

In a separate bowl, whisk together all-purpose flour, baking powder, baking soda, and salt.

Gradually add the dry mixture to the wet ingredients, alternating with buttermilk, mixing until just combined.

Gently fold in toffee bits, chopped pecans, and chocolate chips.

Divide the batter evenly between the two prepared cake pans and smooth the tops.

Bake for 25 to 30 minutes, or until a toothpick inserted in the center comes out clean.

Allow the cakes to cool in the pans for about 10 minutes before transferring to a wire rack.

Once cooled, layer with whipped cream between the cake layers and dust the top with powdered sugar.