Instructions: Lightly butter a 9- by 13-inch baking dish that is at least 1 1/2 inches deep; set aside. In a small saucepan, combine the cream and condensed milk; set aside.

In a heavy 3- to 4-quart saucepan, combine corn syrup, water, sugar, and salt. Cook over high heat, swirling pan, until sugar is dissolved, about 5 minutes. Using a pastry brush dipped in water, brush away any sugar crystals on sides of pan to prevent re-crystallization. Bring to a boil.

Cook, without moving pan, until temperature reaches the hard-ball stage on a candy thermometer (260 degrees), 15 to 20 minutes. Meanwhile, cook the cream mixture over low heat until it just warm. Do not boil. When the sugar mixture reaches 260 degrees, slowly stir in the butter and warmed cream mixture, keeping the mixture boiling at all times. Stirring constantly, cook over medium heat until mixture reaches the firm-ball stage (248 degrees), about 15 minutes. Stir in the bourbon or vanilla and the nuts, if desired. Immediately pour into prepared pan. Let sit uncovered at room temperature for 24 hours without moving pan.

To cut, coat a large cutting board generously with vegetable-oil spray. Unmold the toffee from the pan onto sprayed surface. Cut into 1-inch squares, and wrap each in cellophane or waxed paper.

This recipe yields about 96 candies.

Yield: 96 candies

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