heat sugar and water together on medium heat. Do not stir while cooking. Once it starts to boil, keep an eye for a amber color, but not too dark that it burns. Turn heat off, add cream. It will bubble. Stir until incorporated. Transfer to stainless steel bowl to cool.

blend butter until whipped

Add Confectioner's sugar and salt until it's the consistency of smooth frosting.

Add in heavy cream. Incorporate well.

Add in caramel. Whip until smooth.

Top frosting with more sea salt as desired. (optional0

At this point, you can cover with plastic wrap and refrigerate overnight or 3 days until you want ot use. Take out an hour before frosting cake. You can also freeze frosting.