Start by lining a 9x13-inch baking dish with parchment paper or a silicone mat. Preheat your kitchen with the sweet aroma of anticipation as you gather your ingredients for this delectable treat.

In a heavy saucepan, combine 1 cup of unsalted butter, 1 cup of granulated sugar, a pinch of salt, and 2 tablespoons of water. Cook over medium heat, stirring constantly, until the mixture reaches a deep golden brown and 300°F on a candy thermometer.

Once the toffee reaches the hard crack stage, promptly remove it from the heat and carefully pour the hot toffee mixture onto the prepared baking dish, spreading it evenly with a spatula.

While the toffee is still warm, immediately sprinkle 1 cup of semi-sweet or milk chocolate chips evenly over the top. Allow them to sit for a few minutes to melt.

Take 1 cup of chopped nuts and sprinkle them on top of the melted chocolate. Press the nuts gently into the chocolate to help them adhere.

Allow your toffee to cool at room temperature for about 2 hours until it hardens completely, or place it in the refrigerator for about 30 minutes.