Place sugar in a large saucepan over medium heat. Let the sugar dissolve, stirring minimally to make sure the sugar is cooking evenly, 5-10 minutes.
Once sugar has dissolved, stop stirring and cook over medium heat until the sugar turns a deep amber color, another 1-2 minutes. Don’t walk away during this step! It can burn very quickly if you aren’t paying attention.
Remove the pan from the heat and Immediately add the cubed butter and whisk constantly until the butter is melted. It will bubble up.
Slowly pour in the heavy cream while whisking constantly. Be careful as it will bubble up again. Continue whisking until the caramel is smooth. If clumps of sugar remain, place back over medium heat for a couple minutes to melt them completely.
Add the salt, starting with 1 teaspoon and add additional until desired level of saltiness is achieved.
Allow the caramel to refrigerate for 1 hour before topping the brownie batter.