Prepare a baking sheet with a Silpat or parchment or wax paper.

In a medium sized heavy-bottomed sauce pan, with a Candy Thermometer attached, bring all the ingredients, except for the chocolate, to a boil over medium-low heat. Continue to cook and stir the mixture until it reads 275 degrees F on the candy thermometer.

The mixture will be much thicker. Stir constantly until it reaches 315 degrees, which will happen pretty quickly. Remove it from the heat and stir until very smooth, just a few seconds.

Pour the toffee onto the prepared cookie sheet.

Using a spatula spread the toffee out into a 1/16-inch thick rectangle. try to keep it as even as possible. Work quickly because the toffee will set fast.

Using a Pastry Wheel or pizza cutter, VERY GENTLY (you don't want to cut so deep that it actually reaches the bottom or you may destroy your silpat) score the toffee into bite sized pieces.
You should get about 60 pieces. Again work quickly so the toffee doesn't set before you are done. Allow the toffee to sit until it is room temperature and then break apart the pieces.

Melt the chocolate over a double boiler until perfectly smooth. Remove from the heat and allow to cool to just above room temperature. If the chocolate is too hot it will run off the toffee and not give you a nice coating, if it is too cold it will be too thick to work with.

Set up a second cookie sheet with a sheet of parchment or wax paper. Drop a piece of the toffee into the chocolate. If the chocolate is a touch warm the toffees may crackle a bit, but that is fine. Using a fork flip the toffee over to coat the other side.

Lift the covered toffee from the chocolate and shake gently to allow the excess to fall away and any large air bubbles to come to the surface. As the chocolate cools down the air bubbles may have to be popped by hand. Once this starts to happen, just return the chocolate to the double boiler and reheat for a minute to soften the chocolate slightly.

In order to get a nice smooth bottom, without a bunch of excess chocolate (otherwise known as a "foot") you want to scrape the bottom of the fork on the edge of the bowl before laying it to set on the parchment. Lay them on the parchment until they set up.

Continue dipping until they are all covered in chocolate. Allow them to sit out in a cool spot to set up. Because we are not tempering the chocolate you may want to set them in the refrigerator for a few minutes until they are firm.

You will have a bit of chocolate left over so you can add some decoration to the tops if you wish with a parchment bag. Allow the decorations to set up and then serve.