In a medium saucepan, melt the sugar over medium heat, stirring constantly until it turns a golden amber color.

Add the butter to the melted sugar and whisk until combined. Be careful as it may bubble vigorously.

Slowly pour in the heavy cream while stirring continuously to prevent lumps.

Simmer the mixture for 2-3 minutes until smooth and thickened. Remove from heat.

Stir in sea salt. Let the caramel cool before using or storing.