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Step 1
Place the milk chocolate chips in a microwave-safe bowl. Microwave on high power for 1 minute; remove and stir.
Step 2
Continue microwaving for 30 second intervals on high, stirring after each interval, until the chocolate is melted and smooth.
Step 3
Spread parchment paper on a cookie sheet. Spoon the melted chocolate onto the paper; smooth with a spoon into a rectangle about 8" x 10".
Step 4
Put the toffee bits in a plastic baggie, then pound with a rolling pin to crush. You can make the bits as small as you want; some dust is delicious.
Step 5
Sprinkle the toffee dust and bits onto the chocolate. Press in a bit with your fingers (you get to lick off whatever stays on your fingers, you know). Refrigerate until firm, then break into pieces. Store in an airtight container.