Dissolve the sugar into the water in a heavy bottomed saucepan and let it bubble away over a medium heat.
The mixture should turn a golden caramel colour after around 5 minutes. DON’T stir the caramel mixture – the sugar will crystallize.
Once the caramel has reached the desired colour, take it off the heat and add the salt and cream. Stir furiously as the caramel will want to harden quickly.
Pour the caramel cream mixture into a clean and dry jar with a secure lid.
Once it's completely cool, tie some ribbon around and add a gift tag.