Add sugar, butter and evaporated milk to a saucepan over medium heat, continue to stir until it reaches a roiling boil.

Remove from heat and stir in oats and dry pudding.

Let sit for a few minutes to cool.

Next add in chopped pecans and toffee bits and stir.

Line a cookie sheet with wax paper and drop spoon size amounts onto the sheet.

Let cool and enjoy.