Step 1

Preheat oven to 350F degrees.

Step 2

Spread almonds on a baking sheet in a single layer.

Step 3

Roast the almonds for 12 to 15 minutes, or until toasted.

Step 4

In the meantime, combine dark chocolate chips and vegetable oil in a microwave safe bowl; microwave for 1 minute, checking and stirring every 20 seconds.

Step 5

Remove bowl from microwave and stir the chocolate until completely melted. Set aside.

Step 6

Meanwhile, in a large heavy-bottomed saucepan over medium heat bring butter, light brown sugar and corn syrup to a boil, stirring constantly.

Step 7

Continue to cook until the mixture becomes a dark amber color, and the temperature has reached 285F degrees to 300F degrees. Stir frequently.

Step 8

Stir in vanilla, salt and baking soda and remove from heat.

Step 9

Slowly add the almonds to the toffee mixture and stir until coated.

Step 10

Line a baking sheet with wax paper.

Step 11

Transfer the almonds to the prepared baking sheet, arranging them in a single layer.

Step 12

Spread melted chocolate over the top.

Step 13

Sprinkle sea salt over the top and press down slightly.

Step 14

Place the toffee in the refrigerator to chill until set.

Step 15

Once chilled, break it into pieces.

Step 16

Store in an airtight container.