Heavenly Chips is a "new game plus" or "prestige" mechanic introduced in Cookie Clicker version 1.035. If you reset your game (via the Reset command on the Menu tab, formerly called Soft Reset) you will gain Heavenly Chips. The amount of Heavenly Chips is dependent on your forfeited cookies of all games. Every reset, the amount of forfeited cookies is incremented by 'cookies baked (this game)', and will match 'cookies baked (all time)' until new cookies are baked. The easiest way to determine how many Heavenly Chips will be earned after a single reset is therefore by taking the difference of the amount of Heavenly Chips before and after the reset. Every Heavenly Chip you gain increases your prestige level.