Whisk the sugar and water in a medium heavy saucepan and cook over medium heat, stirring constantly until the sugar dissolves and mixture begins to boil
Let boil without stirring until the mixture becomes a deep amber color, watching closely so it doesn't burn
Quickly whisk in the cream (be careful; it will bubble up) and remove from the heat
Whisk in milk and sea salt and chill in refrigerator until ready to use
Recipe by Keep It Sweet Desserts at https://www.keepitsweetdesserts.com/espresso-salted-caramel-buttercream-brownie-bites-for-audras-virtual-shower/