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In a heavy bottom sauce pan over medium heat, melt the butter.
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Add the brown sugar, heavy cream and vanilla, whisk together.
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Whisk constantly for 8 minutes, to bubbling, and add a quarter of the salt, whisk and cook for an additional minute. Take care to not let it burn.
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Stop and scrap down the sides.
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Taste for salt, add more, an additional quarter portion and resume whisking for another minute or two. Taste again. Repeat adding salt and returning to a simmer until it has reached the desired saltiness.
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Once the salt is right, allow to simmer and thicken for an additional 2-3 minutes.
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Remove from heat, scrape down the sides and allow to cool enough serve or jar and place in the refrigerator.