1. Prepared a large square or rectangle baking pan with parchment paper that lines the base and sides of the pan.
2. In a large pot, pour water first, then sugar and corn syrup in and bring to a boil. Sugar should reach the hard crack stage* or approximately 300° with a candy thermometer.
3. Take off of the heat and add baking soda while stirring (with as long a handle whisk or spatula you can find). Be careful as the syrup will rise and steam will rise from the pot.
4. Pour toffee out into cake pan and allow to cool, at least 1 hour. Break into desired pieces once cool.
5. If desired, drizzle or dip in dark chocolate for an added layer of sweet! Package for a sweet gift or enjoy yourself and with friend or guests!

  * Hard crack stage is when the syrup in its cooked stage is brittle and cracks. You can test this without a thermometer by dropping a small amount of syrup in a bowl of very cold water. The syrup will fall to the bottom of the bowl and it should be hard and when broken and crack/snap or thread and not be at all pliable.