Preheat oven to 400 degrees. Line a cookie sheet with sides with parchment paper and spray with nonstick spray. Or simply spray a large cookie sheet with nonstick spray making sure it covers every nook & cranny.
Break up the pretzels and spread in an even layer on the bottom of the cookie sheet.
In a small saucepan, heat butter and sugar to boiling, stirring to combine. Once it comes to a rolling boil, stop stirring, and let it cook for 3-5 minutes. It will start to foam up and turn a pretty caramel color as it reaches the correct temperature.
Pour the caramel (butter-sugar mixture) evenly over the pretzels. Don't worry if there are little spots it didn't cover as it will spread in the oven.
Place cookie sheet in the oven for 5 minutes.
Remove and immediately sprinkle chocolate chips over the top.
Let sit 3-5 minutes to soften the chocolate then spread evenly over the top with a silicone spatula.
Immediately sprinkle with colored sprinkles or other preferred toppings.
Place in refrigerator to help it set faster. Once it hardens, take out and crack into pieces. Store in airtight container in the refrigerator.
Notes
VARIATIONS
Base - you can use saltines, Ritz crackers or even graham crackers like my S'mores Bark
Chocolate - use a combination of white and semi-sweet chocolate or go with dark chocolate. You can even opt for peanut butter cups or Andes Creme de Menthe chips!
Toppings - while chocolate is still warm, top with chopped nuts, toffee bits, crushed candy canes, crushed Oreos or M&Ms