Heat the granulated sugar in a medium saucepan over medium heat. Stir constantly with a high heat-resistant spatula or wooden spoon as the sugar melts. It will clump up initially, but keep stirring until it fully melts and turns into an amber-colored liquid. Be careful not to let it burn.
Add butter to the saucepan once the sugar has melted completely and turned amber. The mixture will bubble up, so be cautious. Stir the butter into the caramel until it's completely melted and well combined.
Slowly pour in the heavy cream while stirring constantly. Again, be cautious, as the mixture will bubble up vigorously. Continue stirring until the cream is fully incorporated and the caramel is smooth.
Remove the saucepan from the heat and stir in the sea salt, adjusting the amount to your taste preference.
Let the caramel sauce cool for a few minutes before transferring it to a glass jar or container for storage.
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Notes
To store: Allow the salted caramel to cool completely at room temperature, and then store the leftover sauce in an airtight container in the refrigerator for up to two weeks.To freeze: You can freeze salted caramel sauce for up to three months. Thaw it in the refrigerator overnight and reheat gently before serving.To reheat: Reheat gently over low heat on the stovetop or in short bursts in the microwave, stirring frequently to prevent scorching.