Heat oven to 400. Beat butter, shortening and 1 cup sugar in bowl until light and fluffy add eggs beat thoroughly. Add vanilla extract. In a seperate bowl stir together flour, cream of tartar, baking soda and salt. Gradually add the flour mixture to the butter mixture beating until blended and then stir in toffee bits.
In a seperate bowl stir together 3 tbsp sugar and 1 tsp cinnamon.
Shape cookies into 1 1/4 inch balls and roll in cinnamon and sugar mixture. Place on ungreased cookie sheets for 9-11 minutes. Cook until slightly brown around the edges. Cool overnight for the best flavour.