2 c. chopped pecans or walnuts
1 bag milk chocolate chips
2 sticks butter
1 c. white sugar
3 tbsp. cold water

Sprinkle 1 cup nuts over bottom of buttered 9 x 13 inch pan. Sprinkle 1 cup of chocolate chips over nuts. (I put the chips in food processor and chop them up rather fine.) Set aside. In heavy saucepan, combine butter, sugar, and water; cook over medium heat, stirring occasionally, until mixture reaches 290 degrees (soft crack stage). Very quickly pour mixture over nuts and chocolate. Sprinkle remaining chocolate over toffee; top with remaining nuts. Chill and break into pieces. Yield 2 pounds.