Spread a sheet of parchment or wax paper over a cookie sheet, and set aside. In a medium saucepan melt the sugar, corn syrup, and honey until a hard ball boil (260 F) and the mixture begins to turn an amber color. Don't stir, but swirl the mixture occasionally.
Take off the heat and add the baking soda at once. Stir quickly, as the mixture will begin to foam as the soda reacts with the syrup. Once the soda is completely dissolved, pour over the prepared baking sheet.
Allow the mixture to cool completely, then crack with a knife or break it into bite size pieces.
Store in an airtight container. Dip or drizzle the honeycomb in melted chocolate, then freeze for 20 minutes to set.