Prep cookies sheets by lining with parchment paper.

In a medium saucepan, melt the butter over medium heat. Add brown sugar and corn syrup, stirring continuously.

Bring mixture to a gentle boil for 5 minutes until thickened and golden.

Remove from heat and mix in vanilla extract, then pour over pretzels and coat well.

Drop spoonfuls of the mixture onto prepared baking sheets, leaving space between each.

Let the bites cool at room temperature for at least 30 minutes.

Melt chocolate chips in a microwave-safe bowl in intervals until smooth.

Drizzle melted chocolate over bites and sprinkle with sea salt; allow to set.