Our daughter, Sarah, makes this for gifts for friends and family every Christmas season. She says she found it on line at AllRecipes years ago. It turns out perfect evry time and everyone who tries it says it is the best roca they have ever had!
Add corn syrup, water, & sugar to pot and cook until the temp reaches 290 degrees on candy thermometer or until the mixture becomes the color of a brown paper bag (15-20 mins.), stirring constantly with a wooden spoon. (The mixture will rise and bubble quite a bit.)
Remove pan from the heat and stir in 1/2 of the almonds.
Turn the mixture onto a greased cookie sheet with edges.
While the mixture is cooling melt the chocolate chips over low flame until all the chips are gone and the chocolate is smooth.
Score the almond butter mixture while still warm into squares or rectangles.
Pour melted chocolate mixture over almond mixture and spread evenly.
Sprinkle with remaining almonds and allow candy to cool completely and and chocolate to harden before breaking apart and serving.
Note: Refrigerate overnight after breaking apart. Store in a tightly sealed container.