Preheat the oven to 375 degrees, line a jelly roll pan with foil or parchment paper.

Cover the pan with a layer of broken pretzel pieces.

In a small saucepan, melt the butter and brown sugar over medium heat. When the mixture starts to gently simmer and bubble, let it cook that way for 3 minutes without stirring.

Pour the mixture over the pretzels. Bake for 5 minutes.

Immediately sprinkle the chocolate chips over the hot pans, wait a couple of minutes until the chips start to melt, then spread the chocolate over the toffee. Sprinkle with sea salt. Add sprinkles and M & M’s over the top!

Let cool then dig in.