Toffee

Step 1Preheat the oven to 350°F.

Step 2Spread the pecans on a baking sheet and bake until fragrant and lightly browned, 10 to 12 minutes. Let cool 10 minutes, then roughly chop and set aside.

Step 3Spray a 9-by-12-inch baking sheet with nonstick cooking spray.

Step 4In a medium heavy-bottomed saucepan fitted with a candy thermometer, combine the butter, granulated sugar, brown sugar, salt, and 2 tablespoons water over medium-high heat. Cook, swirling the pan occasionally, until the thermometer registers 300°F, 8 to 12 minutes.

Step 5Remove from the heat and stir in the vanilla. Sprinkle in the baking soda and mix. Pour the toffee onto the prepared baking sheet, tipping the baking sheet to spread it evenly. Let cool until set, about 6 minutes.

Step 6Melt the chocolate in a heatproof bowl set over (but not in) a pot of simmering water. Alternatively, melt in a microwave-safe bowl in the microwave, stirring every 15 seconds.

Step 7Pour the melted chocolate over the toffee, spreading it with an offset spatula or butter knife to cover. Immediately sprinkle with the toasted pecans and sea salt and let set until firm, about 2 hours. Break the toffee into pieces.