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Preheat oven to 400 degrees F. Line cookie sheet with parchment paper or Silpat mat. Place Saltine crackers on the pan and make sure they are touching and the parchment extends past the crackers.
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Combine sugar and butter in a medium saucepan and bring to a boil. Let boil for 3 minutes. Pour immediately over Saltine crackers making sure all the crackers are completely covered.
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Bake at 400 degrees F for 5 to 6 minutes. Remove from oven and sprinkle chocolate morsels over the top. Let sit for 5 minutes. Spread melted chocolate evenly over caramel. Then, top with roasted chopped nuts. Refrigerate toffee for 2 hours. Once set, break into pieces. Enjoy!