Preheat the oven to 350°.
Line a baking sheet with non-stick foil and spray with cooking spray. Line with one layer of the saltines, leaving no space between the crackers.
In a pot, add the butter and brown sugar and heat on medium-high heat until boiling. Once its boiling, remove the pot from the heat and evenly pour over the saltines.
Bake for about 5 minutes until the toffee is boiling all over. Remove from the oven and sprinkle the chocolate chips over the toffee. Let them sit for a minute until they are melted. With a knife, spread the chocolate evenly over the toffee.
Put the toffee in the refrigerator and let it cool for 30 minutes, or while the chocolate is still soft, you can sprinkle some of the following: crushed pretzels, sprinkles, nuts, then refrigerate the toffee. Once set, break into pieces and store in an air tight container.