Place the granulated sugar into a medium-sized stainless steel saucepan and set over a medium-low heat on the hob.
If you're using a gas hob, use a wooden spoon or silicone spatula to continuously stir the sugar until it gradually starts to melt. If you're using an induction hob, leave the sugar to melt on its own and only give the pan an occasional swirl using the handle. The sugar will initially clump up before turning into a clear liquid, and then finally into an amber-coloured golden liquid. Be patient as this can take between 5-10 minutes.
Remove the saucepan from the heat and immediately add the butter, use a whisk to stir it into the melted sugar. The mixture will bubble up so be careful of hot caramel splashes.
Now pour in the cream and again use the whisk to stir it through. Finally, stir through the salt.The caramel should be smooth, golden in colour and the consistency should coat the back of a spoon.
Pour the caramel into a bowl and refrigerate for 1-2 hours or until the consistency is thick but not solid.