Step 2 Beat egg whites and cream of tartar in large bowl with electric mixer until soft peaks form. Gradually beat in sugar, 1 tbsp (15 mL) at a time, until sugar is dissolved and stiff, glossy peaks form. Gently fold in chocolate chips, pecans and toffee bits all at once until well combined. Pipe or drop spoonfuls onto parchment-lined baking sheet. The cookies can be place fairly close together as they do not spread very much.
Step 3 Bake in preheated 250°F (120°C) oven for 35 to 40 minutes. If cookies start to brown, reduce heat to 225°F (110°C). Turn off oven and leave cookies to dry in oven with door slightly open for at least 2 hours.
Step 4 Sprinkle cocoa through a sieve over cookies before serving.