Begin by placing 1 cup of sweet cream salted butter into a medium saucepan over medium-high heat. Allow the butter to melt completely, swirling occasionally to prevent any scorching.

Once the butter has melted, promptly stir in 2 cups of granulated sugar using a wooden spoon. Mix vigorously until fully combined, about a minute.

Continue to cook the mixture over medium-high heat, stirring continuously for about 10-15 minutes until it reaches a peanut butter shade.

Spread a layer of chopped nuts across the baking sheet; no need to grease it as the toffee is rich in butter.

Quickly pour the mixture over the prepared nuts ensuring an even spread. Let it set undisturbed for about 5 minutes.

Sprinkle 12 oz. of semi-sweet chocolate chips generously on top; the heat will melt them. Spread evenly to create a smooth layer.

Let the toffee cool at room temperature for a couple of hours, then break into pieces for sharing or gifting.