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In a large bowl, cream butter and sugar until light and fluffy. Beat in eggs, milk and vanilla. Combine flour, oats, baking powder and salt; gradually add to creamed mixture. Fold in the toffee bits and pecans.
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3
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FROSTING: Cream the butter with an electric mixer until smooth. Add powdered sugar, milk and vanilla, and whip until creamy and smooth. Add food coloring if desired, mixing in well. Frost the cooled bars.
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