Measure out all of the caramel ingredients (except the salt) into separate bowls (150g granulated sugar, 45g butter, 90ml single cream). Cut the butter into small cubes.
Put the sugar into a large saucepan spread evenly across the bottom, and place it onto a medium heat.
Leave the sugar alone until it has started to melt, then as it melts gently tilt the saucepan to help the unmelted sugar at the top. If there is a small amount of unmelted sugar you can use a spatula to carefully stir it in.
Once all of the sugar has melted continue to stir gently with the spatula until it has turned a light brown colour.
As soon as the caramel is light brown, carefully add the butter and whisk rapidly until the butter has melted and is completely combined.
Turn off the heat and add the cream, again whisking rapidly until combined.
Add the salt (½ tsp) and mix thoroughly.
Put into a bowl or jug, cover and refrigerate to cool.