Milk Chocolate-Pecan Toffee

Line 17x12-inch half-sheet pan with foil; spray foil with cooking spray. In 3-quart heavy saucepan, heat sugar, butter, corn syrup and water to boiling over medium-high heat, stirring constantly. Reduce heat to medium; cook about 10 minutes, stirring constantly, to 300°F on candy thermometer or until small amount of mixture dropped into cup of very cold water separates into hard, brittle threads. (Watch carefully so mixture does not burn.)

Stir in 1 cup of the pecans; immediately pour toffee mixture into pan. Quickly spread mixture to 1/4-inch thickness with rubber spatula. Sprinkle with chocolate chips; let stand about 1 minute or until chips are completely softened. Spread softened chocolate evenly over toffee. Sprinkle with remaining 1 cup pecans.

Let stand at room temperature about 1 hour or refrigerate, if desired, until firm. Break into pieces. Store tightly covered.