Line a cookie sheet with heavy duty foil and spray lightly with non stick spray.

In a large heavy bottomed saucepan, melt the butter, with the sugar and salt. Stir until it’s melted. Allow to come to a boil over medium to medium high heat, and don’t stir from this point on. (Only swirl the pan periodically to prevent the bottom of the pan from burning.)

Cook the mixture till a candy thermometer reaches almost the hard crack stage. I like it so its between the soft and hard crack stage, makes almost soft crystal texture when its cooled. So JUST as it reaches 300F, then take off the heat and pour into the pan (use a spatula to get any remaining toffee out of the pot). It will be an rich amber color.

Carefully pour into the pan.

Sprinkle chocolate chips on top.

Wait a few minutes, until the chocolate has melted, then spread the melted chocolate using an offset spatula.

Sprinkle on the chopped nuts. Gently press them into chocolate with a spatula.

Put it in the fridge to cool down.

When totally cool, break into pieces.