In a heavy-bottomed saucepan, combine 1 cup of granulated sugar and ½ cup of salted butter over medium heat. Stir constantly to melt the mixture and prevent it from burning. Keep an eye on the color as it transforms from a pale yellow to a warm golden hue. Continue stirring for about 10–15 minutes until the mixture reaches 300°F, the hard crack stage.

Once the toffee mixture hits the proper temperature, promptly stir in 1 cup of chopped pecans, allowing them to envelop in the rich buttery sweetness. Continue to stir for an additional 1–2 minutes to ensure even distribution throughout.

Carefully pour the hot toffee mixture onto a parchment-lined baking sheet, spreading it out evenly with a spatula to aim for a smooth and even layer, about ¼ inch thick.

Sprinkle 1 cup of chocolate chips evenly over the hot toffee layer, allowing them to melt for about 3–5 minutes. Once softened, use a spatula to gently smooth the chocolate into an even layer.

Let the toffee cool at room temperature until fully set, which will take about 1–2 hours, or place it in the refrigerator for about 30 minutes to accelerate cooling.

Once cooled completely, use your hands or a sharp knife to gently break the toffee into irregular shards.