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preheat the oven to 400 degrees F
Line a rimmed baking sheet with parchment paper then place the saltine crackers in single layer on top
Combine butter and sugar in a saucepan. Bring to a soft boil; boil for 3 minutes. Stirring constantly. The mixture should be fairly thick and bubbly.
Immediately pour over saltines starting from the edges inward and spread to cover crackers completely. Bake in the preheated oven for 5 minutes. They’ll get all bubbly and the sugar butter mixture will coat the crackers.
Remove from the oven, let the crackers settle a bit (I often nudge them back in place so they’re in a single layer) then sprinkle chocolate chips over top of hot crackers, sprinkle nuts over chocolate. Use a spatula to pat the nuts and chocolate into the hot crackers.
Allow to cool, then place in freezer to harden (I keep them in the freezer until just before serving or plating for giving)
Break toffee into pieces and enjoy!