Line a baking sheet (make sure that it has sides) with tin foil and sprinkle half of the toasted almonds on the foil.

In a heavy saucepan, add butter, salt, sugar, corn syrup, and water. Cook over medium-high heat.

Cook the mixture until it reaches 290 degrees using a candy thermometer, it is the soft crack stage. Be really careful at this step, at 280 it goes really fast, and can burn in mere seconds.

Pour the mixture immediately over the almonds. Let stand for 5 minutes, until it firm and still hot.

Sprinkle the chocolate chips over the toffee. Let stand for a minute or two.

Spread the chocolate over the top of the toffee and sprinkle with remaining nuts. Chill until it hardens completely.