The Better Than Anything Toffee Recipe can be easily mastered by following these straightforward steps:

1. Preheat your oven to 350°F (175°C). Prepare a baking pan by greasing it lightly or lining it with parchment paper.

2. Melt the butter: In a medium saucepan over medium heat, melt the unsalted butter completely.

3. Combine sugars: Stir in the granulated sugar and brown sugar until well combined. Allow the mixture to boil gently, stirring continuously for about 2-3 minutes.

4. Mix in flour: Remove the saucepan from heat and gradually stir in the flour until just combined, forming a dough-like consistency.

5. Add nuts: Fold in the chopped nuts into the mixture, ensuring they are evenly dispersed.

6. Spread batter in the pan: Pour the batter into the prepared baking pan and evenly spread it out.

7. Bake: Place the pan in the preheated oven and bake for 20-25 minutes, or until the edges are golden brown.

8. Prepare chocolate layer: While baking, heat up the sweetened condensed milk in a small saucepan on low heat or in the microwave. Stir in the chocolate chips until melted and smooth.

9. Spread chocolate: Once the toffee layer is out of the oven and slightly cooled, pour the melted chocolate mixture over it, spreading evenly.

10. Cool completely: Allow the chocolate to set at room temperature or place it in the refrigerator to cool faster, about 20 minutes.

These steps will guide you to create the amazing Better Than Anything Toffee with ease!