Line a baking sheet with a silicone mat  or tin foil, set aside. In a small saucepan combine water and sugar, stir over medium-low until the sugar is dissolved.

Bring mixture to a boil and cook, string occasionally swirling the pan and brushing down the sides with a pastry brush until the caramel is dark amber, about 5-7 minutes.

Remove from the heat and immediately sir in butter until melted. Working fast stir almonds until well coated and spread onto baking pan, separate the nuts the best you can. Let cool and break up any large clumps. Set aside 1/4 of the nuts.

Add chopped chocolate to a medium bowl, set over a saucepan of simmering water. Stir occasionally until melted. Remove from heat and add nuts from baking sheet, mix well.

Spread the chocolate nut mixture on the same baking sheet, make sure to keep the nuts in one layer. Top with the reserved 1/4 cup chopped nuts nuts and then sprinkle with sea salt. Chill until set.