Prepare the Base

1. Set Up Your Workspace: Line a baking sheet with parchment paper or a silicone mat. This will prevent sticking.
2. Melt the Butter: In a heavy-bottomed saucepan over medium heat, melt the butter completely.

Cook the Toffee

1. Combine Ingredients: Add sugar, water, and salt to the melted butter. Stir constantly with a heatproof spatula or wooden spoon.
2. Heat the Mixture: Bring it to a boil, stirring occasionally. The mixture will start to thicken and turn a golden caramel color. This typically takes about 10-12 minutes.
3. Add Vanilla: Once the toffee reaches a deep amber shade (or 290°F on a candy thermometer), remove from heat and stir in the vanilla extract.

Assemble the Almond Roca

1. Spread the Toffee: Quickly pour the toffee onto the prepared baking sheet, spreading it evenly with a spatula.
2. Add Chocolate: Immediately sprinkle the chocolate chips over the hot toffee. Let them sit for a minute to melt, then spread evenly over the surface.
3. Top with Almonds: Sprinkle half of the chopped almonds over the melted chocolate. Press lightly to ensure they stick.

Cool and Break

1. Set It: Allow the Almond Roca to cool at room temperature for about 30 minutes, then transfer to the fridge for another 10 minutes to fully harden.
2. Break into Pieces: Once firm, break the toffee into bite-sized pieces using your hands or a knife.