Preheat the oven to 350°F (175°C) and line a baking sheet with parchment paper.

In a saucepan, combine sugar, butter, water, and salt. Cook over medium heat until the mixture reaches a toffee-like consistency.

Stir in vanilla extract and walnuts, ensuring they are well coated.

Spread the mixture onto the prepared baking sheet and bake for 20 minutes, stirring halfway through.

Allow to cool before breaking into pieces.