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Preheat oven to 350 degrees F.
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Place almonds on a baking sheet and bake them for 8-10 minutes, or until golden brown and fragrant. Set aside to cool.
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Once the nuts have cooled to room temperature, place in a food processor and pulse the almonds until they are finely chopped.
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Sprinkle half of the nuts in an 8 inch by 10 inch rectangle on a buttered or oiled baking sheet. Set aside.
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In a medium-sized, heavy saucepan combine the brown sugar, water and butter. Have the baking soda and vanilla extract ready.
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Bring the sugar mixture to a boil and cook, stirring as little as possible, until the mixture reaches 285 degrees F (soft-crack stage) on a candy thermometer.
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Immediately remove the saucepan from the heat as the temperature will continue to rise to 290 degrees F.
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Add the baking soda and vanilla extract and stir to combine.
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Immediately pour this mixture evenly over the nuts on your baking sheet.
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Place the chopped chocolate over the hot toffee.
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After a few minutes the chocolate will be soft enough to spread with a spatula in an even layer over the toffee.
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Sprinkle the remaining chopped almonds over the melted chocolate.
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Cool completely and then cut into desired shapes using a sharp knife.
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Store in an airtight container, at room temperature, for 7 - 10 days.