Step 1

Preheat your oven to 375 degrees.

Step 2

On a greased, parchment lined cookie sheet, spread an even layer of pretzels.

Step 3

Combine butter and brown sugar in a sauce pan and cook over medium high heat until just boiling, stirring constantly. Boil for 3 minutes while still stirring.

Step 4

Pour butter and brown sugar evenly over the pretzels.

Step 5

Bake for 5 minutes.

Step 6

Immediately after removing the cookie sheet from the oven, top with chocolate chips.

Step 7

Let the pan sit for 5 minutes

Step 8

Spread the chocolate chips evenly across the toffee.

Step 9

Sprinkle with sea salt.

Step 10

Let cool and break into pieces to serve.