Follow these straightforward steps to create your delicious Homemade Toffee:

1. Prepare the Baking Sheet: Line a baking sheet with parchment paper or a silicone baking mat. Set aside.

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

3. Combine Ingredients: Add the granulated sugar, water, and salt to the melted butter. Stir to combine all ingredients.

4. Cook the Mixture: Continue cooking the mixture, stirring constantly. Let it come to a boil. Use a candy thermometer to monitor the temperature.

5. Watch for Color Change: Cook until the mixture reaches a temperature of about 300°F (150°C), known as the hard crack stage. The color will turn a lovely golden brown.

6. Remove from Heat: Once it reaches the desired temperature, remove the saucepan from the heat. Allow it to cool for just a moment before stirring in the vanilla extract.

7. Add Nuts (Optional): If you choose to include nuts, fold them into the mixture at this stage.

8. Pour onto Baking Sheet: Quickly pour the toffee mixture onto the prepared baking sheet and spread evenly with a spatula.

9. Let it Cool: Allow the toffee to cool completely at room temperature. This should take about 10-15 minutes.

10. Add Chocolate (Optional): If you want to add a chocolate layer, melt chocolate chips in a microwave-st-safe bowl. Pour melted chocolate over the cooled toffee and spread evenly with a spatula.

11. Cool Again: Let it cool completely until the chocolate hardens.

12. Break into Pieces: Once fully cooled and set, break the toffee into bite-sized pieces.