Make the caramel: Add the sugar to a heavy-bottomed saucepan over medium heat. Allow it to melt gradually until it reaches a deep amber colour. Don’t stop at light golden—the darker caramel gives the whipped caramel its signature rich flavour and beautiful golden colour.
Add the cream: Warm the whipping cream until hot but not boiling. Slowly pour it into the caramel while whisking continuously. The mixture will bubble aggressively, so add it in a few additions. Whisk until completely smooth.
Add the butter: Allow the caramel to cool slightly until warm—not piping hot. Add the softened butter in 4–5 additions, whisking well after each addition until fully incorporated. Continue whisking until the caramel is glossy, smooth, and develops a rich golden caramel colour.
Add the salt: Whisk in the fine sea salt until evenly incorporated.
Chill: Transfer the caramel to a bowl. Press cling wrap directly onto the surface to prevent a skin from forming. Refrigerate for at least 4 hours, preferably overnight.
Whip: Using a stand mixer or hand mixer, whip the chilled caramel on medium-high speed for 3–5 minutes, until it becomes light, fluffy, stable, and beautifully golden.
