Sprinkle almonds in a 9" circle on Teflon cookie sheet.
Rub the top 2 " of a large mixing bowl with butter, Place butter in bowl.
Pour sugar directly on butter (avoiding sides of bowl as much as possible).
Add salt and water. DO NOT STIR.
Cook approximately 7-8 minutes.
Candy is done when it is the color of Heath bar, or brown sugar.
Pour hot candy over nuts.
Top with chocolate, spreading to frost when melted.
When cool, break into serving pieces.