Line a 9 inch square pan with parchment paper (sides and bottom). Set aside along with whisk and spatula.

Place sugar, syrup, water, and salt in a large saucepan. Gently stir.

Heat over medium high heat, while swirling the pot frequently to ensure the sugar is dissolved.

Brush the sides of the pot with a pastry brush dipped in cold water. Do NOT stir.

When all the sugar has dissolved, clip a candy thermometer to the side of the pot.

Heat to 300°F. Swirl pot as sugar heats to ensure even heating

When the sugar syrup reaches 300°F, remove the pot from the heat and immediately add all of the baking soda.

Whisk the baking soda well into the sugar syrup. Make sure to reach all the corners of the pot. The sugar syrup will expand into a foamy honeycomb mixture.

Scrape mixture into the prepared pan. Allow the mixture to harden for a few hours.

Once hardened, remove from the pan, peel off parchment paper and place on a cutting board.

Use the tip of a sharp knife to break the honeycomb into pieces. These will be uneven pieces.

To coat honeycomb with chocolate, melt coating chocolate over double boiler or in microwave.

Dip toffee partially in tempered chocolate. Or, use clean, dry pastry brush to brush on. Place on a parchment lined tray. Sprinkle salt on top before chocolate sets.

Allow to set at room temperature (do not put them in the fridge).

Store pieces in an air-tight container at room temp for 1 week, 2 if not humid. Separate layers with parchment to prevent sticking to each other.

Do NOT store these in the fridge or freezer.