Prepare a baking pan with foil or parchment paper.
Bake the almonds in an oven until they become a golden brown.
Set aside to cool then finely chop.
In a heavy sauce pan, mix the sugar, butter, corn syrup, salt and water stir frequently until such time the butter is melted and sugar is already dissolved.
When mixture becomes brownish, take it off from the heat and add vanilla extract and the almond.
Stir to mix evenly the mixture.
Pour the toffee in a baking pan then set aside to cool.
Melt the chocolate in a sauce pan, pour over the top of cooled toffee.
Use the knife or spatula to evenly spread and sprinkle any remaining almonds on top.
Let it cool or refrigerate.
Twist the foil in a pan to remove the toffee cutting it in a bite sized squares.