Line cookie sheet with saltine crackers in single layer.
In a saucepan combine the sugar and the butter. Bring to a boil and boil for 3 minutes. Immediately pour over saltines and spread to cover crackers completely.
Bake at 400 degrees for 5 to 6 minutes.
Remove from oven and sprinkle chocolate chips over the top. Let sit for 5 minutes.
Spread melted chocolate and top with chopped nuts. Cool completely and break into pieces.
Recipe by the south in my mouth at http://www.thesouthinmymouth.com/2014/02/06/saltine-toffee-and-the-women-of-st-pauls-annual-cocktail-party/