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In a sauce pan add butter and turn it on medium heat until melted.
Next add in sweetened condensed milk and salt.
Stir on medium heat for 5-7 minutes until the mixture is thickened and can pull away from the pan.
Add it into a separate bowl and place in the refrigerator until cooled.
Once cooled, take a tbsp of the mixture and roll it between greased hands to form a ball and place it onto a parchment lined pan until all of the mixture is formed into bite sized balls.
Next in a sauce, pan, combine sugar, water, and vinegar.
Bring to a boil, stirring occasionally, until it turns amber in color.
Take off the heat.
Next insert a toothpick into each ball and dip it into the amber sugar and place back onto a parchment lined pan.
Let cool and serve!