Bring the butter and brown sugar to a boil. Once the mixture is boiling continue to stir for 3 minutes or until the mixture has turned a rich caramel color or has reached 285 F. degrees on a candy thermometer.
Pour over the crackers on the baking pan and spread the toffee over all of the crackers. Bake at 350°F for 5 to 7 minutes. Remove the pan from the oven and sprinkle the chocolate chips over the top. Spread the chocolate chips over the toffee.
If using nuts sprinkle the nuts over the soft chocolate. Place in the refrigerator to allow the chocolate to harden. Use the tip of the knife to lift a corner of the parchment paper and remove from the pan. Use a sharp knife to cut into bite size pieces.
You can buy clear cellophane bags and tie them up with colorful ribbons. Or you can buy cellophane bags with holiday decorations on them. You'll also find holiday themed candy and cookie boxes that can be filled with this sweet toffee candy recipe.