• Preheat oven to 350 degrees and grease a 9x13 baking pan.

Crust

• Beat brown sugar, flour, and butter in a large bowl until well mixed and creamy.
• Press evenly into bottom of 9x13 pan.
• Bake at 350 degrees for 20-25 minutes or until light golden.
• Remove from oven and allow to cool completely.

Filling

• Heat sweetened condensed milk and margarine in a saucepan over medium pan, stirring constantly for 5-10 minutes.
• Bake at 350 degrees for 12-15 minutes or until light golden.

Topping

• Remove from oven and sprinkle chocolate chips evenly over top.
• Bake for 2 minutes longer or until chocolate is soft and shiny.
• Remove from oven and spread chocolate evenly.
• Sprinkle toffee bits on top, pressing lightly into chocolate.
• Cool completely and cut into bars.
• Cover and store at room temperature.