Line and grease a 20x20 cm (8x8 inch) deep baking pan.
Bring Granulated Sugar (1 1/2 cup), Honey (1/4 cup), and Water (1/4 cup) to a boil in a medium saucepan, stirring constantly.
Reduce heat to medium-high. Cook, without stirring, until a candy thermometer reaches 300 degrees F.
Remove from heat, add Baking Soda (1 tablespoon) and whisk (quickly) to incorporate.
Gently pour mixture onto baking sheet without spreading. Place in the fridge to cool.
When cool, break the honeycomb mixture into small to medium size pieces.
Line 2 large shallow oven trays with baking paper.
Place the Dark Chocolate (to taste) in a heatproof bowl and set it over a saucepan of simmering water. Do not allow the simmering water to touch the bowl, only the steam. Stir chocolate occasionally with a wooden spoon until smooth and dissolved.
Remove the chocolate pan from heat. Using two forks or a pair of tongs, dip the pieces of honeycomb into the chocolate.
Transfer the dipped pieces on prepared tray after allowing excess chocolate to drip back into the bowl. Continue coating the remaining honeycomb pieces.
Allow the chocolate to set, and then store in an airtight container. Serve and enjoy!