Line a baking sheet with parchment paper or a silicone mat. Spread nuts evenly on top, if using.
In a medium saucepan, combine butter, sugar, and salt over medium-high heat. Cook, stirring continuously, until golden brown (about 5–6 minutes).
Remove from heat, stir in vanilla extract carefully, then immediately pour mixture onto prepared sheet.
Let cool slightly (2 minutes), then sprinkle chocolate chips on top. Once melted, spread evenly.
Chill in fridge or freezer until set (30 min). Break into pieces. Serve or store airtight.