Begin by lining a 9x13-inch baking dish or baking sheet with parchment paper or a silicone mat. Set aside.

In a heavy-bottomed saucepan, combine 1 cup of unsalted butter, 2 cups of granulated sugar, 1 teaspoon of salt, and 1/4 cup of water. Cook over medium heat, stirring continuously, until the mixture reaches a deep golden brown color.

Once the toffee mixture has reached the desired temperature, quickly pour it onto the prepared baking sheet.

While the toffee is still warm, sprinkle 2 cups of chocolate chips on top and let them soften, then spread evenly.

Sprinkle your choice of chopped nuts over the melted chocolate and gently press them in.

Let the toffee cool at room temperature for at least 2 hours or refrigerate for 30 minutes until set.