Butter a 9" square pan. Melt butter in 2 quart saucepan; gradually stir in sugar. Add syrup and water. Cook over moderate heat, stirring occasionally, until mixture reaches 290° on a candy thermometer. Add 1 cup walnuts, and cook 3 minutes more, stirring occasionally. Pour into pan. When it is set, but not cool, crumble 2 Hershey bars on top and spread them to cover. Sprinkle with 1/4 cup finely chopped nuts. Turn onto waxed paper and repeat procedure with remaining 2 Hershey bars and 1/4 cup nuts. When cold, break into small pieces. If toffee gets too cold to melt Hersheys, melt them over warm water, but it works best if chocolate is melted right on toffee.

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