Line a 9×9 baking pan with parchment paper. Scatter your chopped nuts evenly across the bottom. These nuts become the crunchy foundation under the toffee layer.
In the heavy saucepan over medium heat, combine butter, sugar, water, and salt. Stir continuously as everything melts and begins bubbling, making sure nothing sticks or burns.
Maintain stirring until the mixture reaches ~300 °F (149 °C) on your candy thermometer — that’s the hard-crack stage for the chewy yet firm toffee base.
Once it’s reached 300 °F, remove from heat immediately. Stir in the vanilla extract, then pour the hot toffee swiftly over the nuts in your lined pan. The layer will start setting fast.
Sprinkle the chocolate chips evenly over the hot toffee surface. After a minute or two, when they begin to melt, use a spatula to spread and swirl the chocolate across the top.
Sprinkle extra chopped nuts and a pinch of flaked sea salt (if using) over the melted chocolate. Let the whole thing chill on the counter for about 4 hours or refrigerate to speed the process.
Once fully set and firm, break into pieces with your hands or cut into squares with a sharp knife. It’s ready to enjoy as a gift!