– Preheat oven to 375 degrees. Line a a rimmed baking sheet with foil. Spread pretzels over the bottom of the pan. – In a medium sauce pan, melt butter and brown sugar while stirring frequently. Bring to a rapid boil and boil on medium heat for 3 minutes without stirring. Remove from heat. Immediately pour over pretzels. – Bake for 5 minutes. Remove from oven and immediately cover with chocolate chips. Bake 1 additional minute, remove from oven and allow to sit for 3 minutes. Using a rubber spatula, spread chocolate chips to cover all the pretzel toffee mixture. Allow to cool completely. Break into pieces and enjoy!