First begin by greasing a 12-by-17-inch jelly roll pan (with 1-inch sides) with safflower, vegetable or canola oil. Place the pan into a slightly warm oven to warm the pan while making the candy. (Don’t allow the pan to become hot, only barely warm to give you more time to spread and score the candy later.)

In a heavy 2-quart saucepan, combine the corn syrup and water, stirring well to combine. Place over medium-low heat and add the sugar. Cook the mixture, stirring constantly, until it is clear and then stirring often until it reaches a full boil. Clip on your calibrated candy thermometer, raise the heat to medium-high and continue to cook – without stirring – until the mixture reaches 310 degrees (F). During this cooking period, should sugar crystals form above the boiling line, carefully wipe away using a damp pastry brush, but be careful not to touch the boiling mixture. Rinse the pastry brush well – and make certain to blot-dry the brush well – between each swipe.

Remove your pan from the warming oven and place on your work surface.

Remove the candy from heat and add the peanut butter, stirring to blend completely using a clean wooden spoon. Working quickly, pour the mixture onto your well-greased jelly roll pan, and spread as evenly as possible. Score the mass with an oiled, heavy chef’s knife into 1-inch by 2-inch pieces, cutting at least half way through the candy. (The more quickly you do this, the easier and deeper your scoring will be.) It is helpful to spray the knife with cooking oil occasionally to aide the knife in scoring.

Allow the scored mixture to cool at room temperature about 2 hours. When cool and hard, complete cutting the scored pieces using a sharp, heavy knife (I like to use my Chinese cleaver here) and break into individual pieces.

Place the cut candies into the refrigerator while you temper your dipping chocolate and allow to chill for 15 to 30 minutes. Remove the candies from the fridge and dip each piece into the chocolate, then place on parchment paper to allow the chocolate to harden completely (About 3 hours).