Add 100g sugar and 50g cold water into a saucepan with a lid and heat on medium until it starts to change colour (golden at sides)
100 g Granulated Sugar, 50 g Water
Remove lid and continue to heat the sugar syrup until it becomes a rich amber colour
Remove from heat and gradually add 75g double cream - whisk continuously while you add the cream
75 g Double Cream
Add 15g butter and 1/4 tsp salt (if using) then return the caramel to a low heat for 1 more minute
15 g Butter, 1 tsp Good Quality Salt
Pour the caramel into a heat proof container or onto a ceramic plate and allow to cool to room temperature before using it to fill macarons.