Prepare an 11x17 or similar size pan with sides by lining with parchment or foil and spray with a thin layer of non-stick spray. Set aside.

Place the corn syrup, water, salt and sugar in a large pot.

Stir well enough to wet the sugar. Brush down the sides with a wet pastry brush if necessary, to remove any stray sugar granules from the side of the pan. Add in the butter

Heat over medium heat and stir occasionally until it begins to boil.

Once boiling, remove the spoon and do not stir again.

Mixture needs to heat to hard crack stage, so using a candy thermometer, heat until 290-300 degrees. Remove from heat.

Pour into your prepared pan. Allow to cool for about 10 minutes. Take a clean paper towel and wipe off the excess butter on top of the toffee to help secure the chocolate to the toffee. If the toffee is still too warm and it is grabbing the paper towel, allow it to cool for a few more minutes.

Melt chocolate and pour over toffee, using a spatula to spread evenly.

Sprinkle the chopped pecans (or other nut of choice) over the chocolate. Allow it to set.

Break up the toffee into pieces.