Preheat oven to 350F.
Line a cookie sheet in parchment paper and lay out crackers in a single layer on the sheet.
In a medium saucepan, melt butter over medium heat. Stir in brown sugar. Continue to stir and heat until boiling. Boil for 2 minutes until bubbly and smooth.
Pour evenly over crackers.
Bake for 5 minutes.
Sprinkle chocolate chips over the crackers. Bake for an additional minute.
Spread chocolate to cover the crackers.
Sprinkle with any kind of topping - almonds, toffee chips, or coarse salt, to name a few suggestions. Or just leave them naked - your choice.