Preparation Steps

• Line a 15x10-inch rimmed baking sheet with parchment paper and set it on a heatproof surface. No oven is needed.
• In a medium saucepan, melt butter over medium heat. Add sugar and salt. Bring to a boil, stirring constantly.
• Cook until a candy thermometer reads 300°F (149°C), stirring to prevent scorching. Keep the thermometer tip in the mixture without touching the bottom. Use temperature, rather than a fixed number of minutes or color alone, to judge readiness.
• Remove from the heat immediately and carefully pour the hot toffee onto the prepared sheet. Spread with a heatproof spatula; melted sugar can cause severe burns.
• Sprinkle the chocolate chips over the hot toffee.
• Let the chips stand for 2–3 minutes to soften before spreading.
• Spread the melted chocolate evenly over the toffee. Sprinkle with chopped pecans.
• Let cool completely. Break into pieces and store in an airtight container.