How to Make It
Combine sugar, corn syrup, and water in a saucepan until well incorporated. Place over medium-high heat and bring to a boil. Boil without stirring until sugar caramelizes and changes to an amber-brown color, about 7 minutes. As sugar cooks, use a wet pastry brush or wet paper towel to dab water around the perimeter of the pot if sugar crystals begin forming around the edge of the sugar.
Immediately after the sugar caramelizes, add butter and baking soda. Add warm cream and salt (note: the cream will hiss and steam when added); stir with a spatula until mixture is homogenous and begins boiling again. Allow to boil for 1 more minute. Remove from heat and let sit until completely cooled.