Spray a 9x9 or 8x8 baking dish with butter spray. Place parchment paper covering bottom and sides of dish. You want the paper to cover the sides so that you can easily remove the toffee after refrigeration by pulling up the paper.

Spread the chopped pecans on top of the parchment paper and set aside.

In a medium sized (3 quart), light colored, heavy bottomed pan, add in the butter, sugar and sea salt.

Place a candy thermometer in the pot. Set to medium low, melt the butter, sugar and salt together, stirring frequently, until mixture comes to a boil and sugar dissolves.

Cook until the mixture reaches 290-300 degrees or the "hard crack" point on the thermometer. During this time, stir occasionally.

Once the mixture is at the 290-300 degree mark, remove the pot from the heat and gently stir in the vanilla.

Carefully pour the mixture over the pecans and let it sit for 2-3 minutes, before sprinkling the milk chocolate chips over it.

Cover the baking dish with foil and let it sit for 5 minutes so that the chocolate has time to soften. At the end of 5 minutes, remove foil and using a spatula or knife, spread the softened chocolate over the top and into the corners.

Place the candy in the refrigerator covered with a pyrex dish cover or saran wrap and let it chill for at least 4hours.

Pull the candy out of the dish with the parchment paper handles. Break into pieces and ENJOY!

You will want to store the toffee in the fridge or a very cool place, so the milk chocolate will not get too soft.