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Step 1
Melt butter and sugar together in a large saucepan or pot over medium heat, one that will hold at least 4 quarts (4l), but I recommend one that's larger, if possible.
Step 2
Continue to cook the sugar and butter together, stirring frequently, until the color is deep golden brown and it starts to smoke. For best results, I cook the mixture until it smells a little smoky, too, but be careful to find the balance between well-browed, and the moment before it's burnt, which is when it's ready to have the cream added. It should be the color of an old copper penny.
Step 3
Immediately remove from heat and gradually pour in the warm cream, stirring constantly, until smooth. Mix in the vanilla and salt.