preheat oven to 350°F

beat butter with brown sugar and eggs until well blended

stir in flour, b. powder, b. soda, and salt; mix well

stir in toffee and add the choc. chips

spread evenly in greased 13x9 inch baking pan

bake for 23-28 mins or until golden brown

remove from oven and immediately sprinkle with extra toffee bits

cool

cut into bars

makes about 36 bars