Gather Ingredients: Assemble all necessary ingredients for Christmas Toffee, including chopped pecans or almonds, butter, granulated sugar, water, salt, vanilla, and chocolate chips.
Prepare the Baking Dish: Line a 9x9 inch baking dish with parchment paper.
Layer the Nuts: Spread 1 cup of chopped pecans or almonds evenly across the bottom of the prepared baking dish.
Combine Ingredients in Pot: In a medium-sized pot, combine butter, sugar, water, and salt. Stir over medium heat until smooth.
Heat to Hard Crack Stage: Bring the mixture to a hard crack stage at 300°F, stirring frequently.
Remove from Heat and Add Vanilla: Remove from heat and stir in 1 teaspoon of vanilla extract.
Pour the Caramel Mixture: Pour the hot caramel mixture over the nut layer, spreading it evenly.
Add the Chocolate Chips: Allow caramel to cool for about 2 minutes before sprinkling chocolate chips on top.
Melt the Chocolate: Cover the dish with foil to melt the chocolate completely over about 4 minutes.
Swirl and Sprinkle Toppings: Swirl the melted chocolate and sprinkle additional chopped pecans and flaked sea salt.
Cool Completely: Allow the toffee to cool completely for about 4 hours.
Remove and Cut: Lift the toffee out of the baking dish using parchment paper and cut into pieces.
Notes
Store in an airtight container at room temperature for up to 2 weeks. Refrigerate for up to 4 weeks or freeze for up to 3 months with parchment paper between pieces.