Homemade toffee is so easy to make from scratch with just 3 simple ingredients, and you don't even need a candy thermometer. Once you master this, you will make it all the time! Homemade toffee bits are buttery, decadent delights that are great in cookies, brownies, muffins and just for snacking or as a topping for ice cream.
Add butter to a 1-quart heavy-bottomed stainless steel saucepan over medium heat and let it melt slightly. Once it is about half melted, add sugar and salt and start stirring with a wire whisk over the heat until the butter is completely melted and the mixture is combined..
Allow the mixture to come to a boil and continue to cook while stirring with a whisk occasionally (I'd say you can pause briefly every 5 seconds) until the mixture thickens and turns golden amber. Do not whisk vigorously at this point - just use a stirring motion with the whisk.
At this stage it will still look quite bubbly and frothy. Now, stir constantly until it changes from frothy to creamy and glossy like smooth melted peanut butter with a rich caramel/tan brown color. If you're using a thermometer, it should reach minimum 305°F or up to 330°F for a darker and more intense toffee.
Immediately pour the hot toffee onto the parchment-lined baking sheet, allowing it to spread into an even layer. Set it aside and let cool and harden for at least 20 minutes in a cool dry place. Place the sheet of toffee into a resealable zip top bag and use a rolling pin, heavy saucepan or a mallet to crack it into small pieces. You can also cut into bits with a sharp serrated knife over a cutting board. Store in an airtight container for up to 1 week.