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Preheat oven to 350 degrees.

Begin by greasing a 9x2-inch square pan.

Using a bowl, stir together the confectioner’s sugar and flour.  Using a pastry cutter or fork, cut the cream cheese and butter into the flour mixture until crumbly.  Press the mixture into the pan evenly.  Pour the nuts over the pressed dough and bake for 30 minutes.  Remove pan from oven and allow to cool completely.

To make the topping, whip the cream and sugar together using a mixer until stiff.  Fold in the almond toffee bits, and spread mixture over cake.  Cut into squares and refrigerate.