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Line a half sheet pan or 9X13-inch pan (for thicker toffee) with parchment paper – no need to butter or grease the parchment.
Sprinkle chopped nuts in an even layer over the parchment. Set aside.
In a heavy-bottom 4-quart saucepan on medium-low heat, add the butter, sugar and salt. Cook, stirring, until the butter is melted.
Increase heat to medium, and bring the mixture to a steady boil. Stir only occasionally (not constantly) and avoid scraping down the sides of the pan.
Cook until the toffee registers 285-290 degrees on an instant-read or candy thermometer and is deep amber brown in color, about 20-25 minutes.
Immediately remove the pan from the heat and pour the toffee evenly over the nuts on the prepared baking sheet.
Sprinkle chocolate chips on top. Let them soften and melt for 2-3 minutes and then spread the chocolate into an even layer over the toffee.
Chill or let toffee sit at room temperature until set. Break into pieces. Store at room temperature in an airtight container.