Preheat oven to 350°F (175°C). Line a 9x13-inch baking pan with parchment paper, leaving an overhang on the sides.
In a large bowl, beat softened butter and granulated sugar until creamy. Stir in flour and salt until a dough forms. Press evenly into the bottom of the prepared pan.
Bake crust for 20 minutes, or until lightly golden. Remove from oven and let cool slightly.
In a saucepan, combine brown sugar, heavy cream, and vanilla. Bring to a boil over medium heat, stirring constantly. Boil for 5 minutes, then remove from heat.
Pour warm toffee mixture over the baked crust. Sprinkle with chopped nuts if using. Return to oven and bake for 15–20 minutes, or until bubbly and set.
Remove from oven and immediately sprinkle with sea salt. Let cool completely in the pan before slicing into bars.
Notes
For best results, do not skip letting the bars cool completely before slicing—this ensures clean cuts and ideal texture.