Preheat the oven and line a baking sheet with parchment paper.
Arrange pretzels on the prepared baking sheet.
Melt butter and sugar in a saucepan, stirring constantly until smooth and bubbly.
Pour the toffee mixture over the pretzels, ensuring even coating.
Bake in the oven until toffee is set and bubbly.
Remove from oven and let cool completely.
Optional: Drizzle melted dark chocolate over the pretzels.
Once cooled and hardened, enjoy the butter toffee pretzels.
Store any leftovers in an airtight container.
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