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Prepare your pan first: Line a rimmed baking sheet with parchment paper or a silicone baking mat.
Melt the butter: Place butter in a small, heavy-bottomed saucepan over medium heat and let it melt gently.
Add sugar and salt: Once the butter is partially melted, stir in the brown sugar and salt, then use a whisk to whisk vigorously for 1 full minute until smooth and evenly combined.
Cook carefully: Keep the pan over medium heat, stirring constantly, including the edges to scrape up any sugar that sticks.
Check for doneness: With a candy thermometer: 295°F-305°F (about 8-10 minutes).
Pour and spread: Immediately pour the hot toffee onto the prepared pan and use a spatula to spread evenly.
Break into pieces and store: Once hardened, crack into small pieces with a mallet, rolling pin, or heavy object, or cut with a sharp serrated knife.