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Line an 8-by-8-inch baking pan with parchment paper and brush
or spray lightly with oil. Set aside.
In a small saucepan, bring heavy cream, butter and salt to a
boil. Remove from heat and set aside.
In a large saucepan over high heat, stir together sugar, corn
syrup and water until sugar is dissolved. Boil without stirring
(you can gently swirl the entire saucepan occasionally to ensure
even heating) until mixture turns to a light golden caramel color.
Lower heat to a simmer and very carefully pour cream mixture
into large saucepan. Stirring constantly, bring mixture to a
temperature of 250°F, or firm ball stage.
Pour mixture into baking pan and allow to cool completely,
about 2 hours. Half an hour after pouring, sprinkle caramel with
more sea salt as desired.
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Remove caramel from baking pan by lifting the parchment paper
and, using a very sharp, warm knife, cut the caramel into 1-inch
squares. Wrap each piece in a 4-inch square of wax paper,
twisting two ends to seal.
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