Set your oven to 350°F and prepare three 8-inch cake pans by greasing and flouring them.

In a mixing bowl, whisk together the granulated sugar, all-purpose flour, 1 cup of cocoa powder, baking soda, baking powder, and 1 teaspoon of salt until well blended.

Add the softened butter to the dry ingredients a little at a time while mixing on low speed until the mixture is moistened and resembles coarse sand. Scrape the bowl as needed.

In another bowl, whisk together the eggs, milk, vegetable oil, and vanilla extract until thoroughly combined.

With the mixer on low, gradually add about half of the egg mixture to the dry ingredients. Increase the speed to medium and mix for 1 1/2 minutes. Scrape the bowl.

Add the remaining egg mixture in two batches, beating for 20 seconds after each addition. Scrape the bowl as necessary.

Slowly pour in the hot coffee and mix for an additional 30 seconds until blended. The batter will be thin.

Evenly distribute the batter among the three prepared pans. Sprinkle half of the chopped pecans and toffee bits over the batter. Reserve the rest for later.

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

Cool the cakes in the pans for 10 minutes, then transfer to wire racks to cool completely.

Dissolve the instant espresso coffee in the 1/4 cup of hot water and let it cool slightly.

Beat the softened butter on medium speed until smooth. Mix in the vanilla extract, 1 tablespoon of cocoa powder, and 1 teaspoon of salt.

Gradually add half of the powdered sugar and half of the coffee mixture, beating on medium speed until combined.

Add the remaining powdered sugar and coffee mixture, and continue to beat for another 3-6 minutes, occasionally scraping the bowl.

This recipe yields approximately 6 cups of frosting, enough to fill, frost, and decorate a three-layer 8-inch cake. Adjust the consistency as needed with additional powdered sugar or water/milk.