Heat granulated sugar in a medium saucepan over medium heat. Stir constantly until the sugar turns an amber color(10-15 minutes).
Once melted completely, add butter, melt, whisking constantly until fully combined and bubbly.
Once fully combined, cook for 1 more minute and then slowly add heavy cream. Simmer for 1 more minute.
Remove from heat and allow the mixture to rest and thicken.