Step 1: In heavy saucepan, combine butter, sugar, water, and salt.
Step 2: Cook to hard-crack stage (300°F) stirring constantly. Watch carefully, this can burn quickly
Step 3: Immediately pour into ungreased 13"x9" pan.
Step 4: Cool until hard.
Step 5: Melt chocolate over hot, but not boiling water.
Step 6: Spread over toffee; sprinkle with nuts, pressing them into chocolate.
Step 7: Let stand 2-3 hours or chill 30 minutes.
Step 8: Break into bite-size pieces.
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