1. In a large bowl, combine the flour, sugar, baking powder and baking soda. Cut in butter until mixture resembles coarse crumbs. Stir in milk just until moistened. Fold in chocolate chips and toffee bits.
2. Drop by 2 tablespoonfuls 2 inches apart onto ungreased baking sheets. Brush with melted butter; sprinkle with sugar. Bake at 425° for 13-15 minutes or until golden brown. Serve warm. Yield: 1 dozen.