Use heavy skillet or heavy pan. Add first 3 ingredients. Boil and cook, stirring constantly, until mixture turns toffee color (approximately 6 to 7 minutes). Upon reaching toffee color stage, remove pan immediately asthecandywill scorch easily. Have a large pan readyto pourtoffee into. Sprinkle with chocolate chips; spread evenly with knife. Sprinkle nuts and press onto chocolate. Crack into pieces when cool.