Gather all your ingredients and tools. It’s important to have everything ready before you start cooking, as the process moves quickly.
Preheat your oven to 350°F (175°C). Spread the diced pecans on a baking sheet and toast them for about 5-7 minutes until golden and fragrant. Keep an eye on them to prevent burning.
In a heavy-bottomed saucepan, combine the unsalted butter, sugar, salt, water, and light corn syrup. Cook over medium heat, stirring constantly until the butter melts and the mixture comes to a boil.
Using a meat thermometer, continue cooking the mixture without stirring until it reaches the hard crack stage, which is 300°F (149°C). This usually takes about 10-15 minutes. Be sure to watch closely, as the mixture can go from perfect to burnt quickly.
Once the toffee has reached the correct temperature, remove it from the heat and stir in the toasted pecans quickly.
Carefully pour the toffee mixture onto a lined baking sheet, spreading it out evenly with a spatula. Allow it to cool completely.
While the toffee is cooling, melt the semisweet chocolate in a microwave-safe bowl or using a double boiler. If using the microwave, heat in 30-second intervals, stirring in between until smooth.
Once the toffee is cool and firm, pour the melted chocolate over the top, spreading it evenly. Allow the chocolate to set at room temperature or refrigerate for quicker results.
Once the chocolate is firm, break the toffee into pieces and store in an airtight container. Enjoy your homemade Chocolate Toffee Buttercrunch!