HEAT; oven to 350F
Combine sugar, butter, egg & vanilla in large bowl.
Beat at medium speed, scraping bowl often, until creamy.
Reduce speed to low, add flour, baking powder & baking soda.
Beat until well mixed, stir in toffee bits.
Shape dough into 1-inch balls;roll in sugar.
Place 2 inches apart onto greased cookie sheet(s).
Flatten each ball with bottom of glass to 1 & 1/2 inch circle, (if glass sticks dip glass in sugar).
BAKE: for 9 to 11 minutes or until edges are just lightly browned.
(Do Not Over Bake)-sprinkle with sugar while warm.