Step 1: In a medium saucepan over medium heat, melt butter and cook, stirring frequently, until it turns golden brown and smells nutty (about 5-7 minutes).
Step 2: Add sugar, heavy cream, and salt to the browned butter. Stir until sugar dissolves.
Step 3: Bring mixture to a boil, then reduce heat to medium-low. Cook without stirring until it reaches 235°F on a candy thermometer (soft-ball stage), about 10-15 minutes.
Step 4: Remove from heat and let cool for 5 minutes. Stir in vanilla extract and chocolate chips until smooth and glossy.
Step 5: Pour into an 8×8-inch pan lined with parchment paper. Let cool completely at room temperature, then refrigerate for 2 hours to set.
Step 6: Cut into 1-inch squares and store in an airtight container.