PREPARATION:
1st Step
Over medium heat, melt granulated sugar in a sturdy saucepan. Until it melts and acquires a dark amber hue, stir it frequently. Caramel burns easily, so take care.
2nd Step
Carefully add the butter after taking the pan off the heat, and mix it in until it melts and is entirely absorbed. Stir constantly, and add the heavy cream slowly.
3rd Step
Make sure the vanilla essence and sea salt are properly distributed by stirring them in. This is what gives caramel its distinctive salty-sweet taste.
4th Step
Give the caramel mixture a few minutes to cool down before continuing. Then, transfer to a baking dish lined with parchment paper. Wait until it is firm to the touch after setting it to room temperature. When the caramel has hardened, cut it into bite-sized pieces using a sharp knife.