1 c. butter
1 c. sugar
1 tbsp. white corn syrup
3 tbsp. water
1 1/2 c. walnuts or pecans
1 (6 oz.) pkg. semi-sweet chocolate morsels or milk chocolate

Butter a 9 inch square pan. Melt butter in 2 quart saucepan. Stir in sugar gradually, add syrup and water. Cook over moderate heat or until a little mixture in cold water becomes very brittle. Add 1 cup nuts. Cook 3 minutes more, stirring constantly or to 300 degrees.

Pour into buttered pan - remove when cold. Wipe all butter from both sides of toffee. Coat one side with melted chocolate, allow to set. Flip over gently and repeat sprinkling nuts on both sides.