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Preheat oven to 350F.
Line a large baking sheet with silicone mat. Spread the crackers in a single layer. Set aside. OR, break the crackers into small chunks and set aside in a bowl.
In a medium saucepan, melt the butter and brown sugar over medium heat on the stovetop. Bring to a rolling boil. Reduce the heat to medium-low and continue to cook for 6 minutes (set a timer), and do NOT stir.
Quickly pour over the crackers and spread to cover completely, OR add the broken to the caramel sauce before spreading evenly onto silicone lined cookie sheet.
Bake for 5 minutes in the oven. Turn off heat. Remove from oven and if desired, sprinkle with chopped nuts, and then immediately sprinkle the chocolate chips on top.
Let stand for 5 minutes or until the chocolate starts to look shiny and is soft enough spread evenly over the toffee. If the chocolate is still not warm enough to spread after 5 minutes, place it back in the oven for a minute to help soften it.
Lightly sprinkle with sea salt.
Add any additional toppings, if desired (crushed candy cane, mini m&m’s, sprinkles)
Chill in the refrigerator for about 2 hours to harden. Remove the silicone mat and break into pieces.