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Preheat your oven to 350°F and line a baking sheet with parchment paper.
Arrange the crackers in a single layer so they touch edge to edge without overlapping.
In a saucepan, melt the butter and brown sugar together over medium heat until the mixture begins to bubble. Stir constantly for about three minutes.
Pour the hot toffee mixture over the crackers and spread evenly with a spatula.
Bake for eight to ten minutes or until the toffee begins to foam and darken slightly.
Remove from the oven and immediately sprinkle chocolate chips over the hot toffee. Let the chocolate sit for two minutes, then spread evenly.
Add pecans, sprinkles, or other toppings while the chocolate is still warm.
Cool the sheet pan in the refrigerator until firm. Break into pieces and serve or store.