Use a candy thermometer to cook to soft/crack stage, and line cookie sheet with parchment paper.
Bring ingredients to a boil.
Turn heat to medium, gently boil until it turns the color of dark brown sugar-185 degrees on the candy thermometer-1/2 way between soft and hard crack stage. Pour in nuts and shake pan until evenly distributed.
Pour onto a prepared cookie sheet. Let cool-place in freezer to cool quickly.
Meanwhile, melt chocolate chips in microwave. When toffee is cooled, spread with melted chocolate. Once it is solidified, repeat on other side.
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