1. Prepare the 1/2 cup coarsely chopped almonds ahead of time. Coat the bottom and sides of an 8x8x2-inch baking pan with a thin layer of non-stick spray.

2. Combine the 1/2 cup butter, 1 cup sugar, and 2 Tbs. water in a 2-quart saucepan with a heavy bottom.
   

3.  Cook over medium heat until the butter is melted. Do not stir once the butter is melted! Increase to a medium-high heat and quickly bring to a boil.
   

4. Continue to cook until the syrup reaches 275°. The syrup will begin to change color and turn a light brown as it approaches 275°.
   

5. Once the syrup reaches 275°, remove from heat and add the 1/2 cup of coarsely chopped almonds.
   

6.  Quickly stir the chopped almonds into the butter mixture.
   

7. Pour the candy into the 8-inch square pan.
   

8. Spread out to an even thickness. The candy will go all of the way to the sides of  the pan. Let the candy rest for exactly 7 to 8 minutes. This amount of time is crucial. 
   

9. Turn the butter toffee out onto a cutting board. 
   

10. Cut into pieces that are about ¾ x 1½-inches. You should have about 8 rows by 5 rows of toffee centers when cut.  Allow the toffee centers to cool before dipping in chocolate.
    

Instructions for dipping centers in chocolate:

1. Melt the chocolate in the top of a double boiler. Remove from heat. The chocolate will work best if it remains at about 100°.

2. Spread the finely chopped almonds out on a piece of wax paper. Spread them out evenly to an area of about 6 inches by 8 inches.
   

3. Using a candy dipper, dip a toffee center in the melted chocolate until it is completely covered. If you do not have a candy dipper you can always use a fork.
   

4.  Gently flip the piece of candy onto the chopped almonds.
   

5. Continue placing the dipped candy onto the finely chopped almonds until you have dipped about 10 pieces. Make sure to leave space between each piece of candy so that you have room to turn the candy over to coat the other side. Use a knife to gently turn the candy over to coat the back side.

6. Then use the knife to press chopped almonds up against the remaining sides of the candy.
   

7. Place a sheet of wax paper on a cookie sheet. Once you have 10 pieces coated with almonds, then use a fork to gently lift them onto the wax paper. To speed up the hardening of the chocolate, place the cookie sheet in the freezer for about 12 to 15 minutes. You can let the candy harden at room temperature, but it will take much longer.