Prep the pan: Line an 8x8-inch baking pan with parchment, leaving overhang for easy lifting.
Preheat the oven to 350°F (175°C).
Make the crust: In a bowl, mix 1 1/2 cups almond flour, 1/3 cup granulated sweetener, 1/4 teaspoon fine sea salt, 4 tablespoons melted butter, and 1 teaspoon vanilla. Stir until it resembles damp sand and clumps when pressed.
Press and bake: Press the mixture evenly into the pan. Sprinkle 1/2 cup chopped pecans or almonds over the top and gently press them in.
Bake 10–12 minutes, until lightly golden at the edges.
Start the toffee layer: In a small saucepan over medium heat, add 6 tablespoons butter, 1/3 cup granulated sweetener, and 2 tablespoons heavy cream. Stir until melted and smooth.
Simmer briefly: Bring to a gentle simmer and cook 2–3 minutes, stirring often, until slightly thickened and glossy. Remove from heat and stir in 1 teaspoon vanilla and a pinch of salt.
Pour and bake: Pour the toffee mixture over the hot crust and tilt the pan to spread evenly.
Return to the oven for 8–10 minutes, until bubbling around the edges and deeper golden.
Add the chocolate: Remove the pan from the oven. Immediately sprinkle 3/4 to 1 cup sugar-free chocolate chips over the hot toffee. Let sit 2–3 minutes to soften, then spread into an even layer.
Finish and chill: Drizzle 1 teaspoon melted coconut oil over the chocolate and smooth again.
Sprinkle with flaky salt or extra nuts if you like. Let cool at room temperature 20–30 minutes, then refrigerate until fully set, about 1–2 hours.
Slice and serve: Lift the slab out using the parchment and transfer to a cutting board. Use a sharp knife to cut into bars or squares.
Wipe the blade between cuts for neat edges.