Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.

In a saucepan, melt the butter over medium heat. Once melted, add the brown sugar, vanilla extract, and salt. Stir continuously until the mixture is smooth and well combined.

Bring the mixture to a boil, then reduce the heat to low. Allow it to simmer for 2-3 minutes, stirring constantly.

Remove the saucepan from the heat and let it cool for a few minutes to thicken slightly.

Add the pretzels to a large mixing bowl and pour the toffee mixture over them. Gently toss the pretzels until they are evenly coated.

Transfer the coated pretzels onto the baking sheet, spreading them out in a single layer.

Place the baking sheet in the preheated oven and bake for 10-12 minutes, or until the toffee coating starts to bubble slightly.

Remove the baking sheet from the oven and let the pretzels cool completely. As they cool, the toffee coating will harden, creating a deliciously crunchy texture.

Once cooled, carefully break apart any pretzels that may have stuck together.

Your homemade butter toffee pretzels are now ready to be enjoyed!