Line two half sheet pans with parchment paper. Set aside

Add sugar, butter, water, and salt into a medium saucepan

Heat over medium high heat stirring constantly until it reaches 290 degrees F

Once it reaches 290, pour the toffee onto one of the lined half sheet pans

Let it sit for two minutes until slightly hardened. After 2 minutes, scatter half of the chocolate chips over the top of the toffee. Place a piece of foil over top and let it set for 2 minutes or until the chocolate is softened. Spread the chocolate in an even layer and sprinkle with flaky sea salt. Top with 1 cup of almonds in an even layer. Flip the toffee onto the empty half sheet pan. Top the other side with the remaining half of chocolate chips. Cover with foil for 2 minutes until chips are softened and melted. Spread chocolate in an even layer and sprinkle with salt and almonds

Let it set for 2 hours to overnight and break into piece with a knife