Preheat your oven to 350°F (175°C). Grease and flour three 9-inch round cake pans.

In a large bowl, sift together the flour, granulated sugar, salt, baking soda, baking powder, and cocoa powder.

In a separate bowl, whisk the hot coffee, hot water, milk, vegetable oil, eggs, and vanilla extract until smooth.

Gradually add the wet ingredients to the dry ingredients, mixing until just combined.

Divide the batter evenly among the prepared pans.

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 them to a wire rack to cool completely.

In a large bowl, beat the softened butter until creamy.

Gradually add the powdered sugar, 1 cup at a time, mixing well after each addition.

Add the dissolved espresso, vanilla extract, and sifted cocoa powder. Beat until smooth and fluffy.

Place one cake layer on a serving plate. Spread a generous layer of frosting over the top.

Sprinkle with chopped pecans and toffee bits.

Repeat with the second layer, frosting, and toppings.

Place the final cake layer on top and frost the entire cake, smoothing the sides and top.

Sprinkle the remaining pecans and toffee bits over the top and gently press some into the sides, if desired.

Refrigerate the cake for at least 30 minutes to allow the frosting to set.

Slice and serve at room temperature for best flavor.