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In 2 quart heavy saucepan melt butter. Remove from heat and add sugar. Stir well until blended.
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Return to low heat, stir rapidly until reaching a rolling boil.
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Add water and corn syrup, mix well.
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Stir and cook over low heat to soft crack stage. (290 degrees F)(usually takes 40-60 minutes).
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Remove from heat and add 3/4 cup nuts all at once. Mix well, then pour into lightly buttered 13 x 9" foil lined pan. (If doubling recipe you can just lay a piece of foil out on the counter or use a large rimmed cookie sheet lined with foil).
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Quickly spread with metal spatula.
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Let cool for 5-7 minutes.
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Sprinkle with chocolate chips, and spread evenly after they begin to melt.
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Top with 1/4 cup finely chopped Walnuts.
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Let cool completely and crack into pieces.