In the bowl of a stand mixer or a large bowl, cream butter and sugar together until light, about three minutes..
Beat in lemon pudding mix, water, lemon extract, lemon zest, lemon juice and salt.
Slowly add flour and continue beating.
Stir in pecans and toffee bits.
Preheat oven to 350 degrees F.
Prepare baking sheet with either a piece of parchment paper or Silpat.
Using a teaspoon or a cookie scoop, roll into one-inch balls. These cookies do not spread
so you may be able to fit 15 to 18 one baking sheet, depending on size.
Bake at 350 for 15 minutes or until the bottoms are golden brown.
Let cool completely then roll in powdered sugar.
Yield: 48 cookies