One hour before preparing, spray one cookie sheet with baking spray and freeze.

Combine water, sugar and butter in a heavy saucepan and cook over medium high heat until candy thermometer reaches 300°F.

Remove sheet pan from freezer and poor mixture over sheet pan and spread quickly.

Sprinkle chocolate chips on top. They will soften quickly. Spread the chips on top. Sprinkle the pecans evenly over the chocolate. Let cool.

Lift with spatula; break into pieces. Put in a tin. These will last for about two to three weeks in an airtight container.