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Step 1

Line a 9x13 pan or rimmed baking sheet with parchment paper or silpat mat; set aside.

Step 2

In a small saucepan set over medium high heat, combine the butter, sugar, water, and salt. Stir until the butter is melted and the ingredients are thoroughly combined. Bring to a boil, stirring constantly, until the mixture reaches about 250 degrees (120 C) on a candy thermometer. Continue boiling, stirring gently (be sure to get in the corners of the pan), until the mixture reaches 298 degrees (about 150 C).

Step 3

Remove the mixture from the heat and pour onto the pan. If necessary, use an offset or heatproof spatula to spread the candy evenly. Allow to cool for about 5 minutes, then use a sharp knife to score the candy into squares by pressing the knife into the candy gently. You may have to go over your score marks more than once as the candy cools.

Step 4

While the candy cools, gently melt the chocolate chips over a double boiler or in the microwave, stirring frequently.

Step 5

Once the candy is cooled, gently break it apart along the score lines.

Step 6

Dip each square into the chocolate, either covering just one side, or enrobing the whole piece. Press the chocolate covered candy into the chopped almonds, if using. Again, you can just cover one side or coat the entire square in almonds.

Step 7

Allow to cool and set completely before cutting or breaking into pieces and serving.