Line a 12 x 9 pan with foil. Grease the foil.

In a medium pot, melt butter over a medium heat.

Stir in sugar, water, and corn syrup. Increase heat to medium-high and attach a candy thermometer to the side of the pan.

Cook mixture without stirring until it reaches 300 degrees. Once it reaches 300 degrees, remove from heat and remove candy thermometer.

Stir in 1 cup of chopped nuts. Pour toffee mixture into prepared pan.

Let cool on a wired rack for 30 – 40 minutes.

Melt one cup of chocolate chips in a double boiler. Spread over cooled toffee.

Let cool in the refrigerator until the chocolate is firm.

Remove the toffee from the pan and flip it over onto a piece of waxed paper. Remove foil.

Melt one cup of chocolate chips in the double boiler and spread over toffee. Immediately top with finely chopped nuts.

Grab the ends of the wax paper and place the toffee back in the baking pan. Place the toffee back in the refrigerator and allow to cool until the chocolate is firm. Once the toffee is completely cool, break it into 2 –3 inch pieces.