Instructions

1. Prepare an 8 x 8 inch baking dish by buttering the sides and bottom. Sprinkle the walnuts on the bottom of the dish.

2. Combine brown sugar and butter in a small saucepan, over medium heat.

3. Stir the brown sugar and butter often until it reaches a "soft-crack stage." This means that a bit of the sugar mixture, dropped into cold water, will form firm strings. When removed from the water, they will bend before breaking.

4. Remove the sugar mixture from the heat and pour over the nut layer. If necessary, use a non-stick rubber spatula to spread the mixture.

5. Sprinkle chocolate chips on top of the sugar mixture. Allow the dish to stand for 2 minutes, or until the chocolate chips have begun to melt slightly.

6. Spread the softened chocolate chips with a rubber spatula so the entire top layer is covered in smooth chocolate.

7. Cover and refrigerate until completely cooled. Once chilled, break the toffee into pieces and store in an airtight bag or container.