Line a 13- x 10-inch rimmed cookie sheet (with low sides) with aluminum foil, leaving a slight overhang.
In a heavy saucepan over medium heat, clip the candy thermometer to side of pan (if using). Melt the butter with the brown sugar and water; bring the mixture to boiling. Stirring constantly, cook until the candy or digital thermometer reads 300 degrees F. This is known as the hard crack stage (about 13 minutes). To test toffee candy for doneness, drop small amount of candy into cup of very cold water, the candy should separate into hard brittle threads. Watch candy carefully while cooking to make sure it does not burn.
Immediately pour the hot toffee candy mixture onto the prepared aluminum foil-lined cookie sheet; spreading evenly and completely over the sheet to about 1/4 inch thickness.
Sprinkle the top of the hot toffee candy with chocolate chips and let sit for a couple minutes until chocolate is melted. Using a spatula spread chocolate evenly to cover all of the toffee candy. Sprinkle the chopped almonds evenly over the top of the chocolate.
Let stand at room temperature for about an hour or refrigerate until cooled down and hardened. When cool, break or cut the toffee into pieces.
Serve immediately or store in air-tight container.
* If using unsalted butter, add 1/8 teaspoon salt.
** Use a good-quality chocolate chips for best flavor.
*** Can substitute favorite nuts of your choice.
Almond Roca Candy - Almond Toffee Recipe: https://whatscookingamerica.net/candy/almondtoffee-almondroca.htm