Step 1

Combine the sugar, salt, and a splash of water in a small saucepan, and set over medium/medium-high heat. Make sure the sugar is evenly moistened, the water helps it melt evenly.

Step 2

Once the mixture starts to bubble, continue to cook for about 4-5 minutes. Monitor the sugar closely so it doesn't burn, turning down the heat if necessary, but you do want it to get nice and dark brown.

Step 3

Remove from the heat, and add the butter to pan. Be careful as it will sputter. Stir it in throughly so that it's fully mixed together, the mixture should resemble a caramel sauce.

Step 4

Slowly add the milk. The caramel mixture will harden up at first, this is fine, it will re-melt together as the milk heats up.

Step 5

Set the pan over medium/low heat and slowly heat, stirring constantly, until the mixture starts steaming and all of the caramel has melted into the milk. Note: don't let the milk come to a boil.

Step 6

Remove from the heat, and stir in the vanilla extract. Serve immediately, topped with frothed milk, whipped cream, or a sprinkle of cinnamon if desired.