Preheat the oven to 350 Fahrenheit.

Line a jelly roll pan with foil or parchment paper. Spray with a non-stick cooking spray.

Spread the pretzels out onto the baking sheet in a single layer.

In a saucepan, melt the butter over low-medium heat. Add brown sugar once butter is completely melted and stir to combine. Bring to a boil and continue boiling for 2-3 minutes until the mixture has thickened.

Immediately remove from heat and pour bubbly mixture over the pretzels making sure to cover all the pretzels.

Bake for 5-8 minutes, or just until the edges of brown sugar mixture gets bubbly.

Remove the pan from the oven and immediately sprinkle the chocolate chips on top of the pretzels.

Allow the pretzels to sit for 5 minutes to melt the chocolate. Then use a spatula to spread the melted chocolate over the pretzel layer.

Top with the chopped walnuts and sea salt.

Place the pan in the refrigerator to allow the toffee to harden (1-2 hours).

Then remove the toffee from the pan and break it apart into pieces with your hands. Enjoy!