Preheat the oven to 325 degrees Fahrenheit and prepare a 9x13 baking pan with parchment paper or spray with non-stick spray.

Sprinkle the pecans in an even layer in the pan and bake for 4 minutes. Stir, then back again for another 3 minutes. Remove the pan from the oven and set it aside.

Add the butter to a large saucepan along with the brown sugar and vanilla extract. 

Simmer over low-medium heat and stir every thirty seconds to prevent burning.

Once the toffee mixture looks goopy and bubbly, it is ready (see photo in post above). This process will take 25-30 minutes, but don’t rush it or the sugar will start to burn.

To check if the toffee is ready, add a drop of it to a glass of ice-cold water. Once cooled, it should be hard and crunchy instead of soft and chewy.

Once the toffee is ready, carefully pour it over the pecans and quickly spread it out as it will start to harden. (The toffee will be extremely hot so be careful.)

Sprinkle the chocolate chips over the toffee and let it sit for 5 minutes. Spread the melted chocolate out over the toffee then let it cool completely for 5 hours or overnight.

Once it has cooled completely and set up, break the toffee with a knife and serve.

Store in an airtight container for up to 2 weeks.