Gather all ingredients and measuring tools.

In a medium saucepan over medium heat, add the granulated sugar. Stir constantly until it melts and turns a deep amber color, which takes about 5-7 minutes.

Once the sugar is melted, immediately add the unsalted butter.

Carefully pour in the heavy cream while stirring constantly.

Add the vanilla extract and salt to the mixture, stirring until combined.

Bring the mixture to a gentle boil, then reduce heat and simmer for 2-3 minutes.

Remove the saucepan from heat and let the icing cool slightly.

Use the icing immediately or store it in a container.