Beef tips commonly refer to small, bite-sized pieces of beef that are cut from various parts of the cow. The specific cut used for beef tips can vary depending on personal preference, budget and recipe. Some common cuts used for beef tips include sirloin tips, beef tenderloin and stew meat. Beef tenderloin is very tender which makes it a popular choice for beef tip recipes. Sirloin tips are also a popular choice, but they are a little less tender than tenderloin tips (but still very flavorful). Stew meat, which may come from different cuts, is often used for beef tips because it is sold in pre-cut packages. All of these cuts of beef will work well in this recipe.