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To set up: Butter a baking sheet (about 10 by 12) and line the sheet with of parchment paper (allow excess paper at both ends).
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Grease paper and set sheet aside.
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Reserve any remaining melted butter for later.
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Line two more shallow baking sheets or trays with waxed paper for holding and chilling assembled candy and set them aside.
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Cut each stick of butter in half and place next to work surface, along with measured salt, baking soda, vanilla and coarsely chopped macadamia nuts.
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Place chopped chocolate in a heat proof bowl and set aside.
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Place a cup of hot water next to stove and put a pastry brush in water.
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To prepare toffee: Place a 2 1/2quart heavy bottomed saucepan on the stove.
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Place water, sugar and corn syrup in the pan and stir gently to combine.
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Place pan over medium heat and as sugar dissolves, swirl pan gently.
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Let mixture come to a rolling boil and, once boiling and mixture is clear, don't stir or swirl pan anymore.
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If, while sugar is boiling, any sugar crystals cling to sides of pan, use moistened pastry brush to wash sides of the pan.
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Cook syrup until starts becoming a very light amber color.
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Lower heat and add butter, one half stick at a time, stirring very gently.
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(Only add additional butter after preceding piece has become melted and fully incorporated.)
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Once all the butter has been added, place candy thermometer into mixture, making sure that the bottom tip does not touch the bottom of the pan.
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Raise heat to medium and boil mixture until the temperature reads between 295 degrees F and 300 degrees F. Remove thermometer from pan and pan from stove and immediately stir in salt, baking soda, vanilla and macadamia nuts.
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(Quickly stick thermometer it warm water to aid in clean up.)
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Immediately, pour candy mixture onto prepared baking sheet.
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Brush the bottom of a long offset metal spatula (an icing spatula is perfect) or a knife with some melted butter.
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Spread the candy mixture out so that it is 1/4-inch thick.
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Use the knife to push the sides back into a rectangular shape as the mixture cools.
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Let the mixture set for a few minutes.
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To melt chocolate: While toffee firms up a bit, melt chocolate in the top of a double boiler or in a skillet with 1inch of hot but not simmering water (stirring constantly until smooth).
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Be careful not to allow any water to enter bowl of chocolate.
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To cut candy: While candy mixture is still warm and pliable, use a buttered pastry scraper to score the candy into 1 1/2 by 2inch rectangles.
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Let set further until the candy is firmer (5 minutes at room temperature).
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Score again through original cuts, making sure candy is in separate squares all the way through to the bottom.
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( If stubborn, use your pastry scraper and mallet to knock through any sticky, tough spots.
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Hit the top (wooden part) of the scraper with a heavy mallet.)
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To fully assemble candy and chill: When chocolate is firm, pour melted chocolate over top of scored candy and, using a spatula, spread it out evenly.
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It's okay if the chocolate runs down into grooves in candy.
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Scatter 2 cups of the ground toasted nuts on top of the chocolate and press them into the chocolate.
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Reserve the remaining 1 cup of nuts.
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Lift one end of the parchment paper so the first line of cut candy bends and separates from the next line.
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Carefully lift one piece off at a time.
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Sprinkle with some additional nuts to coat any exposed chocolate.
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Place candy on prepared baking sheets lined with waxed paper (in a single layer) and refrigerate (covered with plastic wrap) so chocolate will harden.
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Once set, place candy in an airtight tin, separated in layers with waxed paper.
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Although these candies may be stored at room temperature, to best preserve fresh flavor, store them in the refrigerator