Line a baking sheet with parchment paper and set aside.
In a medium saucepan over medium heat, combine sugar, butter, milk, and cocoa powder. Stir frequently until the mixture reaches a rolling boil.
Simmer for exactly 60 seconds without stirring, then remove from heat immediately.
Stir in peanut butter, vanilla extract, salt, and oats. Mix until well combined.
Drop spoonfuls of the mixture onto the prepared baking sheet. Let them cool and set for at least 30 minutes before serving.
Drizzle melted chocolate on top. (Optional)
