Line 9×13" jelly roll pan with aluminum foil. Spray foil with cooking spray and then line pan with saltine crackers.
Place butter in a medium-sized pot over low medium/low heat. Stir until butter is slightly melted, then add sugar. Once butter is melted, bring to a boil over medium-heat for 3 minutes, or until it thickens and sugar has dissolved. Stir constantly. You want the butter and sugar to be combined and turn an amber caramel color.
After 3 minutes, remove pan from heat and pour evenly over saltine crackers. Spread mixture with a knife…however it doesn’t have to be perfect.
Place pan in oven and bake for 7-8 minutes or until lightly golden brown. Do not over bake. The mixture will spread evenly over the crackers as it bakes.
Remove pan from oven and then take foil off of the pan. Allow the toffee to cool and then break pieces off of foil.
You can also place 1/2 cup chocolate chips on top right when it comes out of the oven. Allow the chocolate to melt and then spread it out with a spatula, then freeze for 20 minutes. Sometimes I add slivered almonds as well.