Over medium heat - heat sugar in a saucepan -- it will start to melt after a couple of minutes. Once almost all the sugar is melted add the butter and mix. Mix till butter is combined with the sugar completely. Take saucepan off the heat. Slowly whisk in heavy cream and keep whisking till smooth.
Recipe by Budget Savvy Diva at https://www.budgetsavvydiva.com/2012/11/caramel-recipe/