Grease a large baking sheet with cooking spray or butter and set aside.

In a medium saucepan, combine granulated sugar, unsalted butter, corn syrup, and a pinch of salt. Heat over medium flame, stirring constantly until it reaches a bubbling boil and a temperature of 300°F.

Remove the saucepan from heat and add the baking soda, stirring quickly to combine.

Pour the foamy toffee mixture onto the greased baking sheet and spread evenly. Allow it to cool at room temperature for about 15 to 20 minutes.

Once cooled, break the toffee into irregular pieces and store in an airtight container.