Prepare the Pretzel Layer:

1. Prepare the Baking Sheet: Line a baking sheet with parchment paper or a silicone baking mat for easy cleanup. Spread the broken pretzels evenly across the sheet, creating a thin layer of pretzel pieces.

Make the Caramel:

2. Melt Butter and Sugar: In a medium saucepan over medium heat, melt the butter. Once melted, add the brown sugar and stir to combine. Bring the mixture to a boil, stirring constantly. Let it boil for 3-5 minutes until the caramel thickens and turns a deep golden brown.
3. Add Vanilla: Remove the saucepan from the heat and stir in the vanilla extract. This will enhance the caramel’s flavor.

Assemble the Bark:

4. Pour the Caramel: Pour the hot caramel over the pretzels, making sure to cover all the pretzels evenly. Use a spatula to spread it out and ensure even coverage. Allow it to cool for a minute while you prepare the chocolate.
5. Melt the Chocolate: In a microwave-safe bowl, melt the chocolate chips in the microwave in 30-second intervals, stirring after each. Continue until the chocolate is completely smooth and melted.
6. Drizzle the Chocolate: Pour the melted chocolate over the caramel-covered pretzels. Use a spatula to spread the chocolate into an even layer.
7. Add Sea Salt: Sprinkle the top with sea salt while the chocolate is still soft, allowing it to stick.

Chill and Set:

8. Chill the Bark: Place the baking sheet in the refrigerator and allow the bark to chill for at least 30 minutes or until the chocolate is fully set.
9. Break into Pieces: Once the bark has hardened, remove it from the fridge. Break the bark into pieces using your hands or a sharp knife.