In a medium saucepan over medium heat, add the white granulated sugar. Allow it to heat undisturbed for about 5 minutes until it begins to melt and turns clear.

Continue cooking the melted sugar, watching closely for 10-15 seconds until it takes on a rich amber color.

Add half of the cubed unsalted butter to the warm caramel, stirring vigorously until fully melted.

Gradually pour in half of the heavy cream, mixing thoroughly to achieve a smooth consistency.

Finally, stir in the salt and pure vanilla extract, blending well to enhance the flavor.