Get your candy thermometer out!
Heat the sugar over medium high-heat in the bottom of a heavy 2-3 quart saucepan.
As the sugar starts to melt, take a heat-proof rubber spatula and gently start scooping the sugar from the edges. As its melts more, stir gently with the spatula.
When the sugar is melted, stop stirring.
Insert the candy thermometer, don't let it touch the bottom of the pot.
You can swirl the pan to move the sugar around, continue cooking the sugar until it reaches a deep amber color and reach 350°F.
At this point I put on my long fingered oven mitts.
Whisk in the butter (it will foam and bubble!)
Remove from heat and add the cream (again, more foaming and bubbling) and whisk until smooth.
Pour into a mason jar (or thick glass container) and set aside to cool.