INGREDIENTS:
1 cup (2 sticks) butter
2 cups packed brown sugar
1 cup chopped pecans
4 cups (24 ounces) semisweet, milk or white chocolate chips

TO PREPARE:
     Bring the butter and brown sugar to a boil in a saucepan over medium heat, stirring frequently.  Reduce the heat to low.  Cook for 10 minutes, stirring occasionally.  Remove from the heat and stir in the pecans.  Pour the pecan mixture into a greased baking pan and let stand until set.  You may chill or freeze to speed up the process.  Break into irregular pieces.
     Microwave the chocolate chips in a microwave-safe bowl until melted and stir.  Dip the toffee into the melted chocolate and arrange on a sheet of waxed paper.  Let stand until set.  Store in an airtight container.  Do not substitute margarine for the butter.