In a pot, mix the granulated sugar, golden syrup or honey, water, and a pinch of salt. Heat over medium, stirring until everything is dissolved and the mixture is smooth.

Once the mixture reaches a rolling boil, carefully remove it from heat. Stir in the baking soda right away.

Quickly pour the bubbling mixture onto a lined baking sheet. Let it settle without spreading it too much.

Allow the honeycomb to cool completely until it hardens—this typically takes about 30-45 minutes.

Once set, break the honeycomb into irregular pieces. Dip each piece into the tempered bittersweet chocolate.

Sprinkle sea salt flakes on top of the chocolate-coated pieces for the perfect sweet and salty combination.