Preheat your oven to 350°F (175°C).
Melt the butter in a saucepan over medium heat, then stir in the granulated sugar, kosher salt, and vanilla extract. Make sure it’s well combined.
Pour the toffee mixture into a greased baking dish, spreading it evenly.
Bake for 15-20 minutes until it turns a lovely golden color.
Remove the dish from the oven and immediately sprinkle the chocolate chips on top. Allow the chocolate to melt for a minute before spreading it evenly.
Top with chopped nuts if you desire, and let the entire dish cool completely before cutting it into pieces.