Combine sugar and water in a medium sauce pan. Whisk well for the sugar to dissolve in water.
Once the sugar dissolves, stop stirring.
Continue to cook in medium flame till the sugar caramelizes and turns into amber color.
The sugar will bubble, turn frothy and caramelize. Do not stir at this stage
Once the sugar is caramelized and turns into amber liquid, reduce the flame and add cream. Mix very well. The cream may bubble and splutter here, so exercise caution
After the cream is well mixed, add salted butter and whisk well till the butter completely mixes.
Switch off the flame and add sea salt. You may also add some vanilla as I did.
Let the sauce cool down completely before storing. Store caramel sauce in clean, dry jar and store in fridge.
Serve salted caramel sauce as dessert topping.