it's a hard buttery toffee bar.... Here is a recipe to make homemade - maybe you can see the ingredients and something similar by you?
http://www.healthontherun.net/hotr-eats/momontheruns-homemade-skor-bars/
do you have werther's originals? (hard candies in gold wrappers). Any kind of english toffee would work. I dont think the actual toffee is hard to make either.