Line a baking sheet or pan with a silicone baking mat.
Combine the sugars, butter, vanilla, and salt in a medium saucepan. Cook over medium heat, stirring to combine, until it comes to a boil.Continue cooking without stirring until the mixture reaches 298°F on a candy thermometer.
Remove from heat and stir in the baking soda and vanilla.
Pour the mixture onto the baking sheet and spread it out evenly, working quickly before it sets.
Let the toffee layer cool completely.Either temper the chocolate or simply melt it in a double boiler.
Pour the chocolate over the toffee layer and spread out evenly.Immediately sprinkle the pecans over the chocolate.
Sprinkle a few grains of fleur de sel over the chocolate.
Let the chocolate fully set.Break the toffee into pieces before serving.