To make your own Heath bars, or chocolate covered toffee, boil and stir butter, sugar and salt until it reaches 300 F, and then pour it into a lined pan. Melt chocolate in a double boiler, and dip pieces of toffee in the chocolate.
Covering the toffee in chocolate can be done in a variety of ways, but making toffee is a relatively common candy making technique. A simple butter toffee consists of equal parts butter and sugar with a little salt. In a saucepan, combine 2 cups of sugar and 2 cups, or 1 pound, of butter with 1 teaspoon of salt. Bring the mixture to a boil, stirring the mixture until it reaches about 300 F on a candy thermometer.
Working quickly, pour the mixture onto a baking sheet lined with parchment or a silicone mat. Spread the mixture with a spatula. For a quick and easy version, sprinkle 2 cups of chocolate chips on top while the toffee is still warm, and spread the chocolate once it has softened. It's not possible to coat the bottom in this manner.
To create bars, score the toffee while it is still warm. As the toffee cools, heat chocolate in a double boiler. Break the bars of toffee apart once it is cool, and then dip the toffee into the melted chocolate. Place the chocolate covered toffee on a sheet lined with parchment or silicone.