Step 1

Combine sugar, corn syrup, and water in a saucepan until well incorporated. Place over medium-high heat and bring to a boil. Boil without stirring until sugar caramelizes and changes to an amber-brown color, about 7 minutes. As sugar cooks, use a wet pastry brush or wet paper towel to dab water around the perimeter of the pot if sugar crystals begin forming around the edge of the sugar.

Step 2

Immediately after the sugar caramelizes, add butter and baking soda. Add warm cream and salt (note: the cream will hiss and steam when added); stir with a spatula until mixture is homogenous and begins boiling again.  Allow to boil for 1 more minute. Remove from heat and let sit until completely cooled.