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Heat sugar in saucepan on medium
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Stir until sugar clumps eventually melt into a thick brown liquid
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Be careful not to let it burn
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Immediately add butter
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It will bubble, stir cautiously but continuously
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Stir butter until completely melted and mixed in (about two minutes)
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Slowly add heavy cream or double cream, stirring in between, it will bubble
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Boil one minute while continuously stirring until all the cream is mixed in and caramel is thickening
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Remove from heat and add sea salt
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Store in glass jars or pour over your desired desserts