Line baking sheet with parchment paper completely.
Combine butter, sugar, salt, water in saucepan.
Cook mixture over medium heat, stirring constantly.
Attach candy thermometer to saucepan side carefully.
Continue cooking until mixture reaches 300°F temperature.
Remove from heat when golden brown appears.
Quickly stir in half the chopped almonds.
Pour mixture onto prepared parchment paper immediately.
Sprinkle chocolate chips over hot toffee surface.
Add remaining almonds on chocolate layer evenly.
Cool completely before breaking into attractive pieces.