In a small skillet, cook the bacon over moderate heat until browned, about 7 minutes. Using a slotted spoon, transfer the bacon to a paper towel–lined plate. Measure out 1 tablespoon of the rendered bacon fat and reserve.
In a medium saucepan, combine the sugar with 1/2 cup of water and bring to a boil. Add the cashews and cook over high heat, stirring constantly, until golden, about 8 minutes. Stir in the butter and the reserved 1 tablespoon of bacon fat and cook over low heat, stirring, for 2 minutes. Stir in the diced bacon and season with smoked salt. Let cool completely, then serve.
Smoked sea salt is available at specialty food stores and from surlatable.com.
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