Line a 9x13 inch baking dish with parchment paper. Spread the Pan Roasted Pecans in a single layer on top of the parchment.
Add the butter, sugar, and sea salt to a heavy-bottomed saucepan. Bring to a boil over medium-low heat, stirring frequently with a flat bottomed wooden spoon until the sugar has dissolved. Once the candy is boiling, continue to stir slowly and evenly, until the candy reaches 300°F/148°C Hard Crack Stage (on a candy thermometer).
Once the mixture has reached the Hard Crack Stage 300°F/148°C, remove from the heat and stir in the pure vanilla extract. Mix until thoroughly combined. Carefully pour the candy over the Pan Roasted Pecans, spreading with the back of a spoon to even out if necessary.
Allow the candy to sit undisturbed for 3 minutes, then pour the chocolate chips over the top. Cover with foil and allow them to sit for 5 minutes, remove the foil and spread the softened chips into an even layer. Place in the refrigerator and allow the toffee to chill for 2 hours.
Remove from the fridge and lift the parchment paper out of the baking dish onto a cutting board. Use a sharp knife to score and break the toffee into smaller pieces.