Special equipment: a candy thermometer

Line an 8”x8” inch pan with foil or wax paper. Put the chopped almonds in the bottom of pan.

For the caramel:

In a 3-quart, heavy-bottomed saucepan, combine the cream, butter, sugar, and water. Stir over medium heat until the mixture is smooth. Bring the mixture to a boil and cook, without stirring, until a candy thermometer registers 240 degrees F, about 5 to 7 minutes. Let the mixture cool until it starts to thicken. Using a long-handled, metal spoon, carefully spoon the caramel over the nuts. While Caramel is still warm sprinkle chocolate chips on top. When Chips are shiny use a knife to spread over the top of caramels. Let cool for about 10 minuets and then sprinkle with sea salt.

Refrigerate for 30 minutes.

Once the Caramel has set up remove from the pan let the caramels stand at room temperature for at least 1 hour (to allow the caramel to soften). Remove the foil or paper. Slice the caramels in 1”x 2” pieces, wrap each caramel in 4”x4” wax paper square.

Store in an airtight container.