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Toast the nuts:
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Preheat the oven to 350F.
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Place the almonds on a baking sheet and toast for 10 minutes.
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Remove from the oven and cool.
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Tape a piece of parchment onto a cutting board.
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Cook the toffee:
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In your heavy-bottomed saucepan, combine the butter, sugar, corn syrup, and 1 tablespoon water.
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Bring to a boil over medium-high heat, stirring with a heat-proof spatula, scraping the bottom every minute or so.
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The mixture will foam slightly and change from beige to a golden brown.
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Whisk the boiling candy vigorously to make sure the mixture is caramelizing evenly.
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When the candy is a rich golden brown, remove from the heat and whisk in 1/2 cup of the toasted almonds.
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If the toffee seems separated-the caramel appears to be curdled and floating in clear fat-whisk it briskly and it will smooth out and come together.
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Quickly pour the toffee onto the parchment and spread it into as large and thin a rectangle as it will make.
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Shape the candy into rectangles:
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While the candy is hot, use a chefs knife to cut the toffee into 3/4 x 1 1/2-inch rectangles.
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The toffee might be so hot that the lines do not hold, especially toward the center.
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This is normal.
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Let the candy cool for 2 minutes and cut over the same lines again.
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You need to cut the toffee repeatedly because if you wait until the candy is cool, it will be so crunchy and brittle that it will snap and you wont get even, rectangular candies.
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(If you are planning to chip or grind the toffee into small pieces to be used as a crunchy topping, you do not need to cut it.)
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Temper the milk chocolate.
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Follow the instructions on to temper the chocolate (and see the Note on tempered chocolate).
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Dip the toffees:
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Using your hands, crush the remaining 1 1/2 cups of almonds and put them on a plate.
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Set up an assembly line on your counter.
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From left to right, place the cut and cooled toffee pieces, the bowl of tempered milk chocolate, the crushed almonds, and a clean tray, lined with aluminum foil or parchment, to hold the finished candies.
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With your left hand, pick up a piece of toffee and dip it quickly into the tempered chocolate.
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Flip the toffee over so both sides are coated and scrape against the side of the bowl to remove any excess chocolate.
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Still using your left hand, lay the dipped toffee on top of the crushed almonds and, with your right hand, sprinkle crushed almonds on top of the candy until it is completely enrobed.
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Pick up the finished candy with your right hand and place it on your lined tray to set and dry.
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If the chocolate is well tempered and the room you are working in is around 66 to 70 degrees, the candies should dry within 5 minutes.
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Serving Suggestions:
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Serve these candies on a tray with coffee for dessert.
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Variation:
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Hazelnut, Walnut, or Pistachio Toffee: Substitute 1/2 cup chopped toasted hazelnuts, walnuts, or pistachios for the almonds
