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1
Preheat oven to 200u00b0F (93u00b0C).
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2
Add corn syrup, water, and sugar into a medium sauce pot. Heat on high, and attach a candy thermometer. Cook to 310u00b0F (154u00b0C).
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3
Meanwhile, measure out peanut butter and set aside.
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4
Spray a small cookie sheet well. I used a quarter sheet tray (or a 9x12 tray) but you can use whatever you've got, as you will only be using a portion of it. Put cookie sheet in the oven. You're trying to keep this relatively warm so when the candy comes up to temperature, you'll have a little more time to smooth it out on the cookie sheet before it sets up and solidifies. A warm tray will help that.
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5
Watch the thermometer closely. This will take a few minutes to get to temperature, but it is important you do not go over else it will result in a brittle texture that you will not be able to eat without breaking your teeth.
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6
As soon as the thermometer reads 310u00b0F, turn off heat and immediately stir in peanut butter.
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7
Pull the cookie sheet from the oven and pour the candy on. Spray an offset spatula or rubber spatula with oil and smooth out the candy as quickly as possible, trying to get an even thickness all around. Once smooth, take a knife and score 1x 2 inch pieces. (You can use the oven as a warming agent if the candy is setting up too quickly.)
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8
Once you're happy with the scoring, set on a counter to let set up for 30-40 minutes. Once candy is set up, invert onto a cutting board and cut where you scored.
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9
Melt chocolate over a double boiler, or in a microwave in 30-second increments. Dip half or the whole piece into chocolate and lay on a piece of parchment paper to dry. You can sprinkle a little sea salt at this time for a little salty boost, or just leave as is.
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10
Store in an airtight container. Do not refrigerate.
