Toffee recipe I found.
Melt 1 Cup butter and add 1 Cup sugar and 3 T. water in a 2 quart saucepan. Boil with the lid on for one minute to dissolve the crystals on the side and then wipe down the sides with a wet paper towel. Cook stirring constantly until it turns the color of a paper sack. You will need to stir a little harder at the end as it will begin to brown quite quickly.
Pour into a well buttered cookie sheet or onto parchment paper lined cookie sheet. Spread out to the desired thickness. Let it set for about 1 minute and sprinkle on 6 oz. good Milk Chocolate Chips. When melted from the toffee heat spread around. At this point I cut it in two because I have anti nut kids. It might break up a little but cutting with a utility knife helps. I like toasted chopped almonds but you can use chopped pecans or walnuts. When cool turn over and add 6 more ounces of melted chocolate chips. Use a double boiler with hot not boiling water or a bowl over a bigger bowl of hot water. Melting in the microwave ruins real chocolate. Sprinkle with nuts or not on the second side.