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Preheat oven to 400 degrees F (205 degrees C). Line cookie sheet with parchment paper or Silpat mat. Place Saltine crackers on the pan and make sure they touch and the parchment extends past the crackers.
Combine the sugar and butter in a medium saucepan, stir the butter and sugar together, bring to a boil, then cook for 3 minutes without stirring. (A teeny bit longer if at higher elevations.) Let it cook undisturbed, but watch the mixture; it cooks quickly! Pour immediately over Saltine crackers making sure all the crackers are completely covered.
Bake at 400 degrees F (205 degrees C) for 5 to 6 minutes. Remove from oven and sprinkle chocolate morsels over the top. Let sit for 5 minutes. Spread melted chocolate evenly over caramel. Then, top with roasted chopped nuts. Refrigerate toffee for 2 hours. Once set, break into pieces. Enjoy!