Step 1

Preheat the oven to 400 degrees Fahrenheit. Line a rimmed baking sheet with parchment paper or a silicone baking mat.

Step 2

Arrange the saltine crackers in a single layer on the prepared baking sheet. Fill the entire pan.

Step 3

In a medium saucepan, combine the butter and brown sugar. Bring to a boil over medium heat, stirring constantly. Once it reaches a boil, stop stirring and let it boil for 3 minutes.

Step 4

Immediately pour the hot caramel mixture evenly over the saltine crackers. Use an offset spatula to quickly spread it into an even layer, fully coating the crackers.

Step 5

Place the pan in the preheated oven and bake for 5-6 minutes until the caramel is bubbling all over.

Step 6

Remove from the oven. Immediately sprinkle the chocolate chips evenly over the hot caramel. Let sit for 3-5 minutes to allow the chocolate to melt.

Step 7

Use an offset spatula to spread the melted chocolate into a smooth, even layer. Sprinkle chopped pecans and flaky sea salt on top, if desired.

Step 8

Let the toffee cool completely until the chocolate is set. Cool it on the counter for a couple of hours or in the refrigerator for about 30 minutes.

Step 9

Once fully cooled and set, break or cut the toffee into irregular pieces. Serve and enjoy!