Preheat oven to 350ยบ.
Line a rimmed baking sheet with foil, then top with a sheet of parchment paper. Cover surface with a single layer of matzos, breaking as needed to fit. Set aside.
Combine butter and brown sugar in a heavy saucepan.
Stir over medium heat till it comes to a boil, then continue to stir and boil for 3 more minutes.
Carefully pour hot mixture over matzos and spread evenly.
Bake for 10 minutes or till caramel mixture is bubbling.
Remove from oven and evenly sprinkle with chocolate chips.
Wait about 5 minutes for chocolate to melt, then smooth over surface and sprinkle with pecans or sprinkles.
Refrigerate till chocolate is firm, about 45 minutes.
Using parchment, remove toffee from pan to large cutting board and cut into bite sized pieces.
Store in refrigerator up to 2 weeks.