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Line a 8x5-inch baking dish with parchment paper.
In a large heavy bottomed pot, combine the heavy cream, sugar, corn syrup, lemon juice and zest, and a pinch of salt. Bring to a simmer over low heat; cook for about 15 minutes.
Stir in the butter until fully incorporated; continue to cooking, stirring once or twice, until the mixture turns lightly golden brown and reads between 238 to 240ºF on a kitchen thermometer (see tip!!). Give it a few stirs as it starts to brown.
Because the caramel will be very shallow, it’s important to move the thermometer around a lot as you’re taking the temperature. You can easily accidentally be too close to the bottom or you could be in a hot spot.
Immediately pour the caramel into the prepared baking dish. Sprinkle with more lemon zest and flakey sea salt, if desired. Let it cool completely.
Transfer the caramel to a cutting board, removing the parchment paper. Cut the short side into 6 strips, and the long side into 7, making 42 rectangular-shaped caramels.
Gather some extra hands. Cut 42 squares of parchment paper individually wrap up each one, twisting the ends to keep them shut. Store them in a jar, sealable bag, or pack them up to give away.