It really amuses me when things which are actually relatively simple to make - for example, sea salted caramel/toffee/chocolate - become trendy in a way which seems intimidatingly gourmet. Toffee (and other sugar-based candies like marshmallows and butterscotch) are suprisingly easy - and the addition of a dark chocolate and a sprinkle of sea salt makes for an impressive-looking gift. It does take a bit of patience and probably a few botched batches before you perfect it, but when I say simple, I mean simple.
What you need for a basic butter tofffee is:
• 1 cup butter
• 1 cup sugar
• a stove, a saucepan, a wooden spoon, and a large piece of aluminum foil on a hard heatproof surface