Line a 9x13” pan with parchment paper or foil and spray it lightly with nonstick cooking spray.

Sprinkle 1 cup of chopped almonds evenly over the pan.

Add the granulated sugar and water to a large heavy bottomed saucepan set over medium heat. Cook the sugar, stirring occasionally, just until it is beginning to bubble around the edges.

Then add the butter. Cook, stirring constantly, until the butter has fully melted.

Still stirring constantly, bring the caramel to a boil and cook until just until it is golden brown and reaches exactly 300F on a candy thermometer. Be patient– this should take about 10 minutes over medium heat.

Immediately remove the caramel from the heat and pour it evenly over the chopped almonds in the prepared pan. Spread the caramel out with an offset spatula if needed.

Allow the toffee to sit for five minutes, or just until it has hardened, before sprinkling over the chocolate chips. Then let the chocolate chips sit for 1-2 minutes, or until they are warm and melted. Spread the milk chocolate evenly over the caramel and sprinkle the remaining 1 cup of chopped almonds on top. If the chocolate chips don’t completely melt, just microwave the toffee for 30 seconds to warm them up.

Place the toffee in the fridge until the chocolate has set– about 1 hour. Then break it into pieces and enjoy. Garnish with a sprinkle of flakey sea salt, if desired.