Prepare cookie sheet with buttered parchment paper.

Have baking soda and vanilla ready to be added when toffee reaches right temperature.

In a heavy bottom medium sauce pan add the brown sugar, water, butter and corn syrup.

Stir until mixture comes to a boil and sugar is dissolved.

Lower temperature to simmer.

Cover with lid for 1 minute.

Remove lid, attach a candy thermometer and cook (do not stir) until temperature reaches 285 degrees F.

Remove from heat, temp will continue to rise.

Add in baking soda and vanilla, stir to mix well. Careful of a little splatter when you add these.

Pour onto prepared cookie sheet. Do not scrape bottom of pan as there may be speckles of burnt sediment.

Scatter chocolate over the hot toffee and let sit for 2 minutes or until it is soft enough to spread easily with off set spatula.

Once chocolate is evenly spread sprinkle with smoked almonds.

Let cool completely. Cut into pieces with sharp knife and store in air tight container.