Place all the ingredients (except the extract) into a heavy bottom saucepan. Bring to the boil constantly stirring and brushing down the sugar from the sides. Bring it to a gentle simmer and cook until it reaches hard crack stage. To test for hard crack stage you will need to carefuly drip it into a glass of cold water when it reaches crack stage it instantly goes hard in the water.
Once it has reached the correct stage, remove it from the heat and allow to cool slightly, add the essence and then dip your spoons into the toffee and place them down onto a greased cookie tray to set.
Finish this project off by wrapping them in cellophane and attaching a handmade tag or label.
Give as a gift with a couple of mugs and some tea or Glass mugs and the stuff for hot toddys