Place an even layer of sugar in the bottom of the heavy saucepan.
Heat the sugar over medium-high heat, shirring only when it begins to melt.
The sugar will start to clump together as it melts.
Stir the melting sugar and allow it to cook until it turns a deep amber color.
Mix in butter until it is smooth and incorporated.
Next, add 1/4 to 1/2 teaspoons salt, stir and remove the pan from the heat.
Slowly add the cream, whisking until the mixture is smooth.
Cool for 10-15 minutes before serving.