1- Line a 9×13 inch pan with parchment paper or foil and lightly spray with nonstick cooking spray.

2- Sprinkle 1 cup of chopped almonds evenly over the pan.

3- In a large heavy-bottomed saucepan over medium heat, combine granulated sugar and water. Cook, stirring occasionally, until the mixture begins to bubble around the edges.

4- Add the butter and stir constantly until fully melted.

5- Continue stirring and bring the mixture to a boil. Cook until it turns golden brown and reaches exactly 300 degrees Fahrenheit using a candy thermometer, about 10 minutes.

6- Remove from heat immediately and pour evenly over the chopped almonds in the prepared pan. Spread with an offset spatula if necessary.

7- Let the toffee sit for 5 minutes or until it has just hardened, then sprinkle chocolate chips on top. Allow them to warm and melt for 1 to 2 minutes, then spread chocolate evenly over toffee.

8- Sprinkle the remaining 1 cup of chopped almonds on top. If chocolate chips are not fully melted, microwave the toffee for 30 seconds to finish melting.

9- Refrigerate until chocolate sets, about 1 hour.

10- Break into pieces to serve. Optionally, garnish with flakey sea salt.