01 -
Line a 9x9 inch baking dish with parchment paper and spread 1 cup of chopped pecans evenly across the bottom.
02 -
In a medium pot, combine butter, granulated sugar, water, and salt over medium heat. Stir frequently until fully melted and mixture bubbles.
03 -
Attach a candy thermometer and continue cooking, stirring occasionally, until mixture reaches 300°F (hard crack stage), about 8 to 10 minutes.
04 -
Remove pot from heat immediately, stir in vanilla extract. Pour hot caramel evenly over pecans in the baking dish and spread with a spatula.
05 -
Allow caramel to cool for 2 minutes, then sprinkle chocolate chips evenly on top. Cover with foil to retain heat and let melt for 4 minutes.
06 -
Uncover and gently swirl melted chocolate. Sprinkle chopped pecans evenly over the top and add flaked sea salt if desired.
07 -
Allow toffee to cool completely at room temperature for approximately 4 hours until fully set.
08 -
Lift the toffee from the pan using parchment paper. Cut into 20 pieces or break apart for serving.