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Toast almonds in 350º oven for 10 to 12 minutes, stirring occasionally until golden. Cool completely.
Prepare a cookie sheet by lightly buttering, or use a nonstick cookie sheet.
In a food processor, pulse the almonds until they are chopped very finely, but not powder fine. Sprinkle half the nuts over a 7" x 10" area on the prepared cookie sheet. Place it near the range. Also have the vanilla extract and baking soda near the range.
In a heavy, medium size saucepan, combine the brown sugar, water and butter and, stirring constantly, bring to a boil. Stir often to prevent burning until the mixture reaches 285º (softcrack stage). Immediately remove from heat and add the vanilla extract and baking soda. Pour the toffee mixture evenly on the almonds.
Immediately scatter the chocolate over the hot toffee. Press lightly with your fingers so they start melting. After about 5 minutes, the chocolate will be soft enough to spread with a spatula in an even layer over the surface of the toffee. Dust the chocolate with the remaining chopped almonds. Cool completely and break into irregular pieces.
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