In a large, heavy saucepan, heat sugar over medium heat. Allow sugar to melt over heat just until it becomes liquidy. Resist the urge to stir often during the melting processes as this will create many clumps, it's best to just let the sugar melt down over the heat.

Once sugar is completely melted, add the butter and whisk carefully until fully combined. The mixture will bubble up when butter is added, so use caution. Once the butter is full incorporated, remove from heat and immediately add whipping cream and salt. The mixture will again bubble up when the whipping cream is added, so use caution. Whisk until all ingredients are well combined. Some salt might not break down fully, that is okay.

If mixture appears to have clumps, pour mixture through a wire mesh strainer into a bowl. Store remaining mixture in a closed container, such as a mason jar. Make sure to use care when transferring hot mixture into a glass jar. Cool to room temperature. Mixture should be stored in refrigerator and is good for up to two weeks.