In a heavy 2 quart sauce pan mix together:
/4 cup water
Stir constantly until mixture reaches 300 degrees on a candy thermometer.
Pour on to parchment (Make sure it is on a heat resistant surface). Spread out to 1/4 inch thickness. You'll need to work quickly because the mixture hardens fast!
Let mixture cool 3-4 minutes.
Sprinkle with 6 oz milk chocolate chips. Let the chocolate melt & then spread evenly over toffee.
Optional: Sprinkle with crushed pecans or decorating sugar.
Let cool completely (It usually takes about an hour in the refrigerator).
Break into bite size pieces.