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Preheat oven to 350 degrees.
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In medium bowl sift flour, baking powder, baking soda, and salt; set aside.
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In mixer bowl cream butter and sugar at medium speed with an electric mixer.
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Add eggs and vanilla and beat until creamy (1 to 2 minutes).
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Reduce speed to low; add flour mixture and beat just until combined.
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Stir in toffee bits by hand.
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Shape dough into 1 1/2 inch balls and roll in sugar.
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Place on cookie sheet and flatten with the bottom of a glass.
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Bake about 10 minutes until set but not brown.
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Cool for 2 minutes on cookie sheet and transfer to rack to cool completely.