Preheat oven to 200 degrees F (93C)
Put the corn syrup, water, and sugar in a medium sauce pot. Heat on high, and attach a candy thermometer.
Cook to 310 degrees F (154 C)
Meanwhile, measure out peanut butter, set aside.
Spray a small cookie sheet well. I’ve used a quarter sheet tray (or a 9”x12” tray), but you can use whatever you’ve got as you will only be using a portion of it. Put cookie sheet in the oven. You’re trying to keep this relatively warm so when the candy comes up to temp you have a little more time to smooth it out on this cookie sheet before it sets up and solidifies. A warm tray will help that.
Watch the thermometer closely. This will take a few minutes to get to temp, but it is important you do not go over as it will result in a brittle texture that you’re not going to be able to eat without breaking your teeth.
As soon as the thermometer reads 310, turn off heat and immediately stir in the peanut butter.
Pull the cookie sheet from the oven and pour the candy on. Spray an offset spatula or rubber spatula and smooth out the candy as quickly as possible, trying to get an even thickness all around.
Once smooth, take a knife and score 1”x 2” pieces
You may use the oven as a warming agent if the candy is setting up too quickly.
Once you’re happy with the scoring, set on a counter to let set up for 30-40 minutes.
Once the candy is set up, invert onto a cutting board and cut where you scored.
Melt the chocolate over a double boiler, or in a microwave for 30 second increments.
Dip half or the whole piece into chocolate and lay on a piece of parchment paper to dry.
You may sprinkle a little sea salt at this time for a little salty boost, or just leave as is.
Store in an airtight container, do not refrigerate.