In a medium mixing bowl, combine flour and brown sugar. Cut in butter with a pastry blender until mixture resembles fine crumbs and starts to cling. Stir in almonds and toffee pieces. Form the mixture into a ball and knead gently until smooth.
On a lightly floured surface, roll dough to a 1/4-inch thickness. Cut dough using a 1-1/4- to 1-1/2-inch scalloped or round cutter. Reroll dough as needed. Place rounds 1 inch apart on an ungreased cookie sheet. Sprinkle with coarse sugar.
Bake in preheated oven for 10 to 12 minutes or until bottoms just start to brown and edges are firm. Transfer cookies to a wire rack and let cool. Makes about 30 cookies.