01 - 
                Preheat oven to 375°F and line a 15x10 inch rimmed baking sheet with parchment paper.
              
              
              
                02 - 
                Lay a single layer of saltine crackers evenly on the prepared baking sheet.
              
              
              
                03 - 
                In a saucepan over medium heat, melt butter and add brown sugar; stir until fully combined and smooth. Bring mixture to a gentle boil and let it bubble for 2 minutes, stirring continuously.
              
              
              
                04 - 
                Evenly pour the hot brown sugar and butter mixture over the arranged crackers, ensuring complete coverage.
              
              
              
                05 - 
                Place the baking sheet in the oven and bake for 5 minutes or until the toffee layer is actively bubbling.
              
              
              
                06 - 
                Remove the sheet from the oven and place on a cooling rack. Immediately sprinkle chocolate chips over the hot toffee layer.
              
              
              
                07 - 
                Wait 2 minutes to allow the chocolate chips to soften, then use an offset spatula or butter knife to spread the chocolate smoothly over the toffee.
              
              
              
                08 - 
                If desired, sprinkle festive holiday decorations such as mini M&Ms, Christmas-themed sprinkles, or a light layer of flaky sea salt over the melted chocolate.
              
              
              
                09 - 
                Allow the toffee to cool and harden completely, approximately 1 hour at room temperature or until set. Refrigerate to accelerate cooling time if needed.
              
              
              
                10 - 
                Once firm, cut into squares and serve.