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1. Preheat oven to 350 degrees F. Line a 13x9x2-inch baking pan with foil, extending foil over the edges of the pan. Grease the foil; set pan aside. For crust: In a large bowl, stir together melted butter, brown sugar, vanilla, and baking powder. Stir in eggs until combined. Stir in flour until moistened. Stir in toffee pieces. Spread evenly into prepared pan.
2. Bake in the preheated oven for 20 to 25 minutes or until the entire top is lightly browned and the center is set.
3. In a large microwave-safe bowl, combine caramels and milk. Microwave on 100 percent power (high) for 1-1/4 to 2 minutes or until melted and smooth, stirring every 30 seconds. Carefully spread caramel mixture evenly over warm crust. Immediately sprinkle cashews over top, lightly pressing into warm caramel. Cool completely in pan on a wire rack.
4. Using the edges of the foil, lift the uncut bars out of the pan. Cut into bars. Makes 24 bars.