Line a baking sheet with parchment or a silicone mat and set aside.
Toast the almonds at 350°F for 7–9 minutes until lightly golden. Cool, then scatter about half on the lined sheet.
Melt butter, sugar, water, corn syrup, and salt in a heavy saucepan over medium heat, stirring until the sugar dissolves.
Clip on a candy thermometer and cook without stirring to 300°F (hard crack), 8–10 minutes. Swirl the pan if needed.
Remove from heat and quickly stir in the vanilla.
Pour the hot toffee evenly over the almonds on the sheet and spread into a thin layer.
Sprinkle chocolate chips over the hot toffee. Let sit 2 minutes, then spread the melted chocolate smooth.
Finish with the remaining almonds, pressing lightly so they adhere. Cool until firm, then chill 20–30 minutes to set.
Break into pieces and store in an airtight container.
Notes
Try dark chocolate and a pinch of espresso powder for a bittersweet twist, or finish with flaky salt. Store airtight at cool room temperature for up to 2 weeks, or refrigerate for extra snappiness.This recipe is an original creation inspired by classic Toffee Almond Treats flavors. All ingredient ratios and instructions are independently developed.