Combine sugar, water and vinegar in saucepan, stir over a low heat until sugar has dissolved.
Increase heat, boil rapidly for approximately 15-20 minutes (20 mins for hard toffee, the mixture will turn slightly brown) or until a small amount of mixture will crack when tested in cold water.
(Use fresh water for each test becasue as water becomes warm the test is less accurate)
Remove toffee from heat allow bubbles to subside, pour into paper patty cases. leave for 5 mins before decorating with chopped nuts, hundreds and thousands, coconut etc.