Step 1

Prepare an ice bath; set aside. Cook sugar, water, and salt in saucepan over medium heat, stirring once, until sugar is dissolved. Continue cooking, without stirring, until sugar turns golden amber. Remove pan from heat; slowly pour cream down sides of pan in a slow, steady stream (it will spatter). Return pan to medium heat, and stir with a wooden spoon until combined.

Step 2

Transfer caramel cream to a mixing bowl set in ice bath; let sit until very cold, stirring occasionally, about 30 minutes. Mixture can be refrigerated overnight. Before serving, whip the caramel cream until stiff peaks form. Use immediately.