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Watch video linked above. Making caramel is very hot business! Have all your ingredients measured and ready to go and keep children away from area. Do not use a rubber spatula. It will melt.
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Place sugar in a heavy bottomed fairly deep pan on med/high heat.
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Use a wooden spoon or silicon spatula to push sugar around.
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As sugar melts it will first start to clump, then crystallize and finally become liquid. This takes about five minutes.
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When sugar is completely melted and the color of caramel, carefully add butter (watch video for tips).
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The butter will bubble up…hence the fairly deep pan. Stir till butter is melted.
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When butter is completely melted, turn off heat.
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Carefully add cream in a slow and consistent drizzle while stirring. Whisk until smooth.
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Add sea salt and/or vanilla if desired.
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Allow to cool 5 minutes before serving.