Melt butter in a heavy deep skillet. Add sugar, corn syrup, water and 1 cup of almonds. Cook over medium heat, stirring constantly, until the mixture start boiling. Stir cook until the mixture reaches soft crack stage.
Pour the mixture into a greased baking tray. Score the toffee with a sharp knife in to bars.
Melt chocolate chips along with shortening over hot water, until smooth. Add ¾ cup of toasted almonds to the melted chocolate. Pour the melted chocolate over the scored toffee bars.
Break apart the toffee scores when it is cooled and store in a cool place in tins.