Preheat your oven to 350 degrees.
Spread your almonds, pecans or walnuts out on a rimmed baking sheet.
Bake to toast the nuts until they are a light brown color, about 5 minutes.
Chop your nuts if desired.
Line an 8x8 or 9x9 inch pan with tinfoil. Lightly grease the foil with butter and set aside.
In a heavy bottomed saucepan combine sugar, butter, water and salt. Clip your candy thermometer to the side of your saucepan.
Over medium to medium-high heat bring the sugar mixture to a boil, stirring frequently, for 5 minutes.
After 5 minutes stop stirring and just adjust and shake the saucepan occasionally to redistribute the heat.
The mixture will eventually turn an amber color in less than 10 minutes.
Then the mixture will darken even more. Continue to cook until your thermometer reaches just over 300 degrees. The mixture will be hard and cracked. Less than 5 more minutes.
Remove your saucepan from the heat and add your vanilla. Stir until incorporated.
Carefully pour the hot mixture into your prepared pan. Allow to cool for 30 minutes on your counter. The hot mixture should be hard.
In a heavy bottomed saucepan, over low heat, melt 1 tablespoon of butter and then the chocolate.
Do this very slowly and add milk.
Stir until combined and pour on top of hard first layer. Use a spatula to spread chocolate around evenly.
Immediately sprinkle the chocolate with baked nuts.
Place in your refrigerator for at least 30 minutes.
Remove from pan and break into pieces.
Serve and enjoy!