Prepare Baking Dish: Line a 9x9 inch baking dish with parchment paper and spread your chopped nuts across the bottom.

Combine Ingredients: In a pot, combine butter, sugar, water, and salt. Heat over medium until melted and bubbling.

Heat Mixture: Cook the mixture, stirring, until it reaches hard crack stage at 300°F. Watch closely to prevent burning.

Add Vanilla: Remove from heat and stir in vanilla extract to enhance flavor.

Pour and Spread: Pour the hot toffee over the nuts and spread evenly using a spatula.

Add Chocolate: Let cool slightly, then sprinkle chocolate chips over the toffee and cover to melt.

Swirl and Add Toppings: Once melted, swirl chocolate into the caramel and sprinkle with pecans and sea salt.

Cool Completely: Allow to cool at room temperature for 4 hours until hardened.

Cut and Serve: Lift the toffee out and cut or break into pieces for serving.