- Apply cooking spray to a 9-inch square baking dish and line it with parchment paper.
- Evenly distribute the chopped pecans on top of the parchment paper.
- In a 3-quart saucepan with a sturdy base, combine the butter, sugar, and salt.
- Dissolve the sugar by bringing the mixture to a boil over medium-low heat, swirling often.
- Once the candy reaches 290–300 degrees Fahrenheit, or « hard crack » on a candy thermometer, continue cooking gently and stirring occasionally.
- When the candy reaches 290–300°F, remove it from the heat and slowly mix in the vanilla extract.
- Carefully pour the mixture over the chopped pecans in the baking dish.
- Allow the toffee to sit undisturbed for a few minutes, then sprinkle the chocolate chips evenly on top.
- After 5 minutes, or when the chocolate has melted, cover the baking dish with foil and set it aside.
- Once cooled to room temperature, evenly spread the melted chocolate with an offset spatula.
- Transfer the toffee to the fridge and let it sit for at least two hours.
- After chilling, remove the parchment paper from the baking dish and place the toffee on a sturdy surface, such as a cutting board.
- Gently cut the toffee into small pieces with a knife.
- Store the toffee in a cold, dry location in an airtight container.
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