Preheat oven to 325 F. degrees.
Prepare the baking pan by lining it with parchment paper.
Arrange the crackers in a single layer on the lined baking pan, salt side up. Set aside.
Place 2 sticks of butter and 1 packed cup of light brown sugar in a heavy-bottomed saucepan.
On low melt, the butter, occasionally stirring. Once the butter has melted completely increase the heat to medium.
Slowly bring the mixture to a boil, occasionally stirring. 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.
Once done pour over the crackers on the baking pan. Use a spatula to spread the toffee over all of the crackers.
Place the pan in the preheated oven and bake to 7 minutes.
Remove the pan from the oven and sprinkle the chocolate chips over the top.
After 4 to 5 minutes use a clean spatula to spread the melted chocolate chips over the toffee.
If using nuts sprinkle the nuts over the soft chocolate. Gently push down on the nuts so they sink into the chocolate.
Place the tray in the refrigerator for 15 to 20 minutes to harden.
Once the chocolate has hardened run a sharp knife around the edges of the pan. 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.
Store in the refrigerator.
Makes 35 to 40 bitesize pieces.