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Line a 9x13 inch baking sheet with parchment paper. Evenly scatter the finely chopped pecans over the bottom of the parchment paper. Set aside.

In a heavy-bottomed 3-quart saucepan, combine the butter, granulated sugar, water, light corn syrup, and salt. Cook over medium heat, stirring constantly with a wooden spoon, until the butter is melted and the sugar is dissolved.

Attach a candy thermometer to the side of the saucepan, ensuring it does not touch the bottom. Increase the heat to medium-high and bring the mixture to a boil. Continue to cook, without stirring, until the thermometer registers 300 to 310°F (hard crack stage). This will take approximately 10-15 minutes.

Immediately remove the saucepan from the heat. Carefully stir in the vanilla extract. Be cautious as the mixture will bubble vigorously.
Quickly and carefully pour the hot toffee mixture evenly over the chopped pecans on the prepared baking sheet. Use an offset spatula to spread it if necessary, but work quickly as it sets fast.
Let the toffee cool for about 10 minutes, or until it's slightly firm but still warm.
While the toffee is cooling, melt the semi-sweet chocolate chips. You can do this in a microwave-safe bowl in 30-second intervals, stirring between each, until smooth, or over a double boiler. Once melted, pour the chocolate over the warm toffee and spread it evenly with an offset spatula. If desired, sprinkle with flaky sea salt.

Allow the toffee to cool completely at room temperature, or refrigerate for at least 30 minutes, until the chocolate is fully set and hard.

Once completely firm, lift the toffee from the pan using the parchment paper. Break it into irregular, bite-sized pieces. Store in an airtight container at room temperature for up to 2 weeks, or in the refrigerator for longer.
Line a 9x13 inch baking sheet with parchment paper. Evenly scatter the finely chopped pecans over the bottom of the parchment paper. Set aside.

In a heavy-bottomed 3-quart saucepan, combine the butter, granulated sugar, water, light corn syrup, and salt. Cook over medium heat, stirring constantly with a wooden spoon, until the butter is melted and the sugar is dissolved.

Attach a candy thermometer to the side of the saucepan, ensuring it does not touch the bottom. Increase the heat to medium-high and bring the mixture to a boil. Continue to cook, without stirring, until the thermometer registers 300 to 310°F (hard crack stage). This will take approximately 10-15 minutes.

Immediately remove the saucepan from the heat. Carefully stir in the vanilla extract. Be cautious as the mixture will bubble vigorously.
Quickly and carefully pour the hot toffee mixture evenly over the chopped pecans on the prepared baking sheet. Use an offset spatula to spread it if necessary, but work quickly as it sets fast.
Let the toffee cool for about 10 minutes, or until it's slightly firm but still warm.
While the toffee is cooling, melt the semi-sweet chocolate chips. You can do this in a microwave-safe bowl in 30-second intervals, stirring between each, until smooth, or over a double boiler. Once melted, pour the chocolate over the warm toffee and spread it evenly with an offset spatula. If desired, sprinkle with flaky sea salt.

Allow the toffee to cool completely at room temperature, or refrigerate for at least 30 minutes, until the chocolate is fully set and hard.

Once completely firm, lift the toffee from the pan using the parchment paper. Break it into irregular, bite-sized pieces. Store in an airtight container at room temperature for up to 2 weeks, or in the refrigerator for longer.