Place a silicone mat or parchment paper on a baking half sheet pan. Place saltine crackers in rows covering most of the pan. Combine the brown sugar, and butter in a medium sized pot. Heat over medium low until the butter is melted. Raise the temperature to medium high and bring to a boil. Boil for 3 minutes, stirring constantly.
Carefully pour sauce evenly over the top of the saltine crackers. Sprinkle pecans over the top.
Place pan in preheated oven and bake for 5 minutes. Remove pan from oven.
Melt chocolate chips in the microwave in 30 second increments, stirring till smooth after each (mine took 1 minute). Drizzle melted chocolate over the toffee. Sprinkle with Christmas sprinkles if desired.
Place pan in the fridge for 2 hours to set. Once set, break into pieces. Store in an airtight container for 1.5 -2 weeks.