In a heavy 2 quart sauce pan mix together:
1 cup sugar
1 cup butter
1/4 cup water
Stir constantly until mixture reaches 300 degrees on a candy thermometer.
Pour on to parchment (Make sure it is on a heat resistant surface -I use a cookie sheet on top of a wire cooling rack). Spread out to 1/4 inch thickness -work quickly because the mixture hardens fast!
Let mixture cool 3-4 minutes.
Sprinkle with 6 oz milk chocolate chips. Let the chocolate melt & then spread evenly over toffee.
Optional: Sprinkle with crushed pecans
Let cool completely (It usually takes about an hour in the refrigerator).
Break into bite size pieces.
Store in air tight container at room temperature.