Combine the sugar and water in a medium – large pot. Stir over a low to medium heat until sugar is dissolved
Turn up to heat to medium – high and leave it to boil.
In the meantime, heat your cream to almost boiling in the microwave or on the stovetop.
Keep an eye on your sugar syrup. It will start to look more syrupy and thick, and eventually the colour will begin the change. Keep an eye on it as the caramel colour starts to spread, swirling the pan so that it colours evenly.
Once it gets to a deep golden caramel colour, remove it from the heat and whisk in the cream (it will bubble up while you do this!).
Add in your chopped butter and whisk until combined.
Allow to cool to room temperature or slightly warm, then whip using an electric mixer until light and fluffy. Fold in the salt at the end.