Line a cookie sheet with aluminum foil, folding over edges.
Layer crackers on foil. Fill up the sheet, adding cracker pieces, if necessary.
Melt butter and sugar in a saucepand and boil for 4 minutes, stirring often.
Pour over crackers, spreading with a spoon to cover.
Bake at 375 ° for 7 minutes.
Remove from oven and sprinkle milk chocolate chips on top immediately.
Allow chips to soften and spread over entire surface.
Sprinkle with nuts while chocolate is still warm pushing into chocolate slightly.
Allow to cool until chocolate is very firm.
Cut into small squares.