Combine the sugar and water in a medium-sized pot.
Use medium-high heat and do not stir.
Monitor until the mixture turns amber, about 10 to 12 minutes.
Reduce the heat to low after achieving the strong amber color.
Slowly add the warm cream, whisking gradually.
This prevents splattering and keeps the mixture smooth.
Continue to simmer for 2 to 3 minutes.
Keep whisking to maintain the smooth texture.
This ensures even incorporation of the cream into the caramel.
Remove the pot from the heat.
Whisk in room temperature butter until fully melted.
Add salt to taste and mix until evenly distributed.
Allow the sauce to cool slightly, then transfer it into an airtight container.
Store in the refrigerator for up to two weeks.