Butter Toffee with Pecans and Chocolate

Preheat your oven to 350°F (175°C). Spread the chopped pecans on a baking sheet and toast for 10-15 minutes until fragrant. Set aside.

Line a large baking sheet with parchment paper. Sprinkle about half of the toasted pecans evenly over the bottom.

In a medium, heavy-bottomed saucepan, combine the butter, sugar, corn syrup, water, and salt. Place over medium heat.

Bring the mixture to a boil, stirring occasionally with a high-heat spatula or wooden spoon. Clip a candy thermometer to the side of the pan.

Continue to cook, stirring, until the mixture reaches the hard-crack stage, between 300°F and 305°F (149°C - 152°C).

Immediately remove the pan from the heat and carefully stir in the baking soda and vanilla extract. The mixture will foam up.

Quickly pour the hot toffee mixture over the pecans on the prepared baking sheet. Use a spatula to spread it into a thin, even layer. Let it cool and harden completely, which can take 2-3 hours.

Once the toffee is hard, melt the milk chocolate chips in a microwave-safe bowl in 30-second intervals, stirring in between, until smooth.

Pour the melted chocolate over the hardened toffee and spread it evenly with an offset spatula.

Sprinkle the remaining toasted pecans and optional flaky sea salt over the chocolate layer.

Allow the chocolate to set completely at room temperature or in the refrigerator. Once fully set, break the toffee into pieces.