Step 1

Combine the water and the sugar in a small saucepan. Place over medium low heat and heat until the sugar is dissolved, picking up the pan by its handle and swishing the liquid in the pan gently from time to time (see Note). DO NOT STIR (this is hard, I know, being a person who feels the need to do something to the food that is cooking on the stove). When the sugar has dissolved, turn up the heat to medium high, bring to a boil, and let it bubble away until it turns golden brown, swirling from time to time, about 12 minutes (no stirring!).

Step 2

When it has reached a deep, rich, golden amber color, but absolutely before it starts to burn (the color develops quite quickly at the end and darkens a bit further after it comes off the heat; pay close attention), take it off the heat, and slowly, gradually whisk in the heavy cream, which will cause the mixture to bubble up and sputter, and maybe get lumpy for a minute; don’t be scared. Whisk until it is well combined and smooth, and add the vanilla and the salt. Cool the mixture; it will thicken considerably as it cools.