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Preheat Oven to 375 degrees F.
Melt butter and sugar in 1 quart saucepan over medium heat.
Bring to a boil and boil constantly for three minutes until it turns thick and bubbly. Remove from heat and set aside.
Cover a baking sheet in parchement paper.
Place a layer of pretzels on the parchment. Sides touching but no overlapping pretzels.
Pour toffee mixture over the pretzel twists to make an even layer.
Bake 5 to 7 minutes.
Remove pan from oven and allow to cool until pretzels are somewhat set. About 5 minutes.
Melt the chocolate and pour it over the cooled pretzel-toffee layer.
Decorate the chocolate while warm if pressing hard objects (like candies, shredded coconut or crushed pretzels) into the chocolate. After chocolate is cooled add colored melted chocolate drizzles or other liquid decorations that need to harden and set.
Cool until hard. Break apart or cut into sections and serve.
To store: Keep the crack in air tight containers so the candy does not absorb moisture from the air.