Take a jelly pan or (2) casserole dishes and line with parchment or butter very well. Set aside.
To get started place your butter in a heavy saucepan over medium low heat.
Once melted add the sugar and water and stir well.
Increase the heat to medium high and bring the mixture to boil.
Be very careful not to overcook!
I continuously stir as the mixture bubbles up and gets a little frothy.
Once the color of the mixture turns from yellow to a soft brown, immediately remove from heat and quickly pour into a casserole dish or jelly pan. This should be about 5 minutes and around 300 degrees on a candy thermometer.
Use a spatula to evenly spread the mixture into your dish and you might bang it on the counter a few times to remove any bubbles.
Now take your chocolate chips and place them in a double broiler or the microwave. Micro in 30 sec intervals until completely melted. If you prefer the double broiler, just remove once the chips are all creamy. I think a double broiler is worth the extra minute or two of effort to ensure the chocolate is perfectly smooth.
Spoon evenly over the toffee mixture.
Now add your chopped nuts to the top of the chocolate and gently press down with a spatula or spoon.
You can also sprinkle a tiny bit of sea salt over the top.
Once the mixture has cooled slightly, place in the fridge to harden for about 1 hour.
Use a knife to gently break the toffee apart and store in a sealed bag or container in the fridge.
Recipe by My Frugal Adventures at https://myfrugaladventures.com/2015/12/simple-english-toffee-recipe/