Step 1

Line a 9x9 inch baking dish with parchment paper then sprinkle the bottom evenly with chopped pecans and set aside.

Step 2

Add the sugar, water, salt and butter to a heavy-bottomed pot. Place over medium heat and bring to a boil, stirring frequently.

Step 3

Once boiling stir occasionally until the mixture reaches 300F, which is the hard crack stage.

Step 4

Remove from heat and carefully stir in the vanilla then immediately pour over the chopped pecans. Use a spatula to spread to the edges into a flat layer then set aside to cool slightly for about 2 minutes.

Step 5

Sprinkle chocolate chips over the top and cover with foil for 4 minutes so the chocolate chips soften. Use a spatula to spread the chocolate into a thin layer then sprinkle with finely chopped pecans and a bit of sea salt if desired.

Step 6

Refrigerate for at least an hour before lifting from baking dish and breaking into pieces. You can score the top with a knife then snap into pieces for a cleaner look.