01 - Preheat oven to 350°F (175°C). Line a 9x13-inch rimmed baking sheet with parchment paper or foil, then lightly grease.
02 - Arrange the saltine crackers in a single, even layer to completely cover the bottom of the prepared baking sheet.
03 - In a saucepan, melt the butter and brown sugar over medium heat, stirring constantly until the mixture reaches a boil. Continue to boil for 3 minutes without further agitation.
04 - Immediately pour the hot toffee mixture evenly over the prepared cracker base. Gently spread with a spatula to ensure all crackers are covered.
05 - Bake for 8–10 minutes, or until the toffee is bubbly and has achieved a slightly darkened hue.
06 - Remove the baking sheet from the oven. Sprinkle the chocolate chips evenly over the hot toffee. Allow to sit for 2 minutes to soften, then spread the melted chocolate smoothly to cover the surface.
07 - Evenly sprinkle the chopped candied cherries and pecans (if using) over the chocolate layer. Finish with a light dusting of flaky sea salt.
08 - Allow to cool completely at room temperature, or for faster setting, refrigerate for approximately 30 minutes.
09 - Once fully set, break the confection into desired pieces and serve.