Prepare the Baking Dish: Line a 9x9 inch baking dish with parchment paper, covering the sides completely and spread 1 cup of chopped pecans at the bottom.

Combine Ingredients in a Pot: In a medium saucepan, combine 1 cup of granulated sugar, 1/2 cup of butter, 1/4 cup of water, and 1/4 teaspoon of salt. Cook on medium heat.

Cook to Hard Crack Stage: Cook mixture while stirring until it reaches the hard crack stage at 300°F (150°C), about 10-15 minutes.

Add Flavorings: Remove from heat and stir in 1 teaspoon of pure vanilla extract.

Pour Over Pecans: Immediately pour the hot toffee mixture over the prepared pecans and let cool for about 2 minutes.

Sprinkle the Chocolate Chips: Evenly sprinkle 1 cup of chocolate chips over the hot toffee layer and cover to melt.

Swirl the Chocolate: Once melted, swirl the chocolate gently into the toffee and add additional toppings if desired.

Cool Completely: Let toffee cool at room temperature for about 4 hours.

Cut and Serve: Remove toffee from the baking dish, slice into desired pieces, and serve or package for gifting.