Spray your 10 x15 inch baking sheet with non-stick baking spray.
Add an even layer of chocolate chips and pecans in the baking pan.
In a heavy pot, melt butter over medium heat.
Add in water and sugar and blend in with the melted butter in the pot.
Cover the heavy pot and let the ingredients boil for 2 minutes.
Gently stir the toffee until it thickens and becomes dark caramel.
Once it reaches 275 degrees, remove from the heat and pour evenly over the chocolate chips and pecans previously prepared in the baking pan.
Let the toffee cool completely.
Once it hardens, break the toffee into pieces by using your hands.
Enjoy
