1 tbsp. corn syrup
3 tbsp. water
1 c. sugar
1 c. butter
1 c. nuts (pecans or any kind, chopped)

Mix all together and cook until 290 degrees, stirring constantly. (It may smell like it is burning when it nears 290 degrees.)

Pour in greased cookie sheet or shallow cake pan. Score when slightly cooled if you want it in squares. After it is cool, cut and dip in melted (double boiler) milk chocolate. Use confectioners' chocolate because regular chocolate will not dry and stick to the toffee.