Line an 8×8″ baking dish with waxed paper and spray lightly with cooking spray. Set aside.

Place the butter and sweetened condensed milk in a medium saucepan. Heat over medium low heat until combined, stirring occasionally.

Remove from heat and add the chocolate and teaspoon of sea salt, stirring until smooth. Add the 1/2 cup toffee bits and stir until combined.

Pour the mixture into the prepared pan and spread evenly. Gently press in more toffee bits on top, and sprinkle a bit more flaky sea salt. Chill 2 hours or overnight until set.

Once set, remove from the pan and place on a cutting board. Cut into small squares with a very sharp knife, and store in an airtight container in the refrigerator. Enjoy!