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Line a baking sheet with parchment paper.
In a saucepan over medium heat, combine butter, sugar, vanilla, and salt. Let butter melt and sugar dissolve and bring to a boil, then cook, stirring constantly with a whisk, so the butter and sugar don't separate, until mixture turns a dark amber and is thick, 12 to 15 minutes. (If you'd like to use a candy thermometer for this step, attach it to the saucepan and cook until the temperature reaches 285º.)
Pour toffee mixture onto a prepared baking sheet and immediately top all over with chocolate chips. Let sit 2 minutes so chocolate begins to melt, then spread chocolate all over with a spatula to create a layer on top of toffee.
Sprinkle all over with almonds and pecans (use chopped crumbs too for nice texture!) and flaky sea salt.
Refrigerate until set, about 1 hour, then cut or break into pieces and serve.