Line an 11x17 baking sheet with aluminium or parchment. Cover the sheet with broken pretzel bits and set your oven to 375
In a sauce pan, melt the butter, sugar, and bourbon together on medium. After the mixture begins to simmer, let it simmer for 3 minutes without stirring it. Immediately pour the mixture onto the pretzels. If the caramel doesn't cover the entire baking sheet, don't worry.
Bake the pretzels and caramel for five minutes. After you take the sheet out, immediately sprinkle the chocolate on top of the caramel. Using a spoon, gently spread the chocolate. Spring the chocolate with Bourbon Smoked Sea Salt. Let it sit until the chocolate hardens and break apart the toffee. Enjoy!