Lightly coat a large rimmed baking sheet with nonstick spray. Combine butter, granulated and brown sugars, kosher salt, and 2 Tbsp. water in a large heavy saucepan fitted with candy thermometer. Cook over medium-high heat, swirling pan occasionally, until thermometer registers 300° (toffee should be a deep golden brown), 7–9 minutes.
Remove toffee from heat and carefully stir in vanilla. Sprinkle baking soda evenly over surface and stir just until incorporated (be careful not to overmix). Quickly scrape mixture onto prepared baking sheet and tilt from side to side to spread mixture slightly; let cool 10 minutes.
Drizzle chocolate over toffee and spread evenly with an offset spatula or large metal spoon. Scatter nuts and seeds over top, then sprinkle with sea salt. Let sit until chocolate is firm, at least 2 hours. Break into large shards.
Do Ahead: Toffee can be made 3 days ahead. Store airtight at room temperature.
Recipe by Alison Roman
Photograph by Christopher Testani