Preheat oven to 350 degrees. Line 8x8 or 9x9 square baking dish with foil or parchment paper.

Combine powdered sugar and flour in a large bowl.

Cut butter into flour mixture using a pastry cutter or two knives, until mixture resembles small pea like crumbs.

Press dough into the pan evenly.

Bake crust for 10 minutes. Remove from oven and cool for 5 minutes.

Once crust has cooled slightly, sprinkle with toffee bits followed by chocolate chips.

Drizzle condensed milk over chocolate chips.

Bake mixture until edges begin to turn golden and filling is set, about 22-25 minutes.

Remove from oven and cool completely before slicing.

For more even cuts, chill for one hour before slicing into squares.