1. Line a rimmed baking sheet with parchment paper or a silicone mat and set aside.

2. In a heavy-bottomed saucepan, melt the butter over medium heat.

3. Add the sugar and salt. Stir continuously as the mixture comes to a boil.

4. Cook until the mixture reaches 300°F (hard crack stage), watching closely to avoid burning.

5. Immediately pour the hot mixture onto the prepared baking sheet and quickly spread it evenly.

6. Let sit for 1 to 2 minutes, then sprinkle chocolate chips on top.

7. Allow the chips to melt, then spread the chocolate evenly with a spatula.

8. Sprinkle chopped nuts or festive toppings while the chocolate is still soft.

9. Cool completely at room temperature or place in the refrigerator to speed up setting.

10. Once firm, break into pieces and store in an airtight container.