Mix sugar and water inside the deep saucepan
Place the mixture on a source of medium heat and begin to stir using the stirrer and ensure to wash down with a pastry brush any content of the saucepan that sticks to the sides
Continue stirring until you notice a color change to medium amber.
Pay keen attention as the color changes from amber to dark mahogany brown. The process takes a short time, hence the need to be extra keen. You can reduce the heat to avoid sudden burning.
Remove the saucepan from the heat immediately after you notice the bubbles turn tan, which a whisp of smoke might accompany.
Carefully, slowly, and cautiously pour the heavy cream into the hot caramel. Note that pouring the cream into the caramel will cause sudden and heavy bubbling.
When the bubbling subsides, stir thoroughly until the mixture is smooth and consistent. If the cream was cold and caused the caramel to seize, place it over the heat for 30 seconds as you stir.
Let the caramel cool to room temperature and pour it into an airtight container. Refrigerate it and use it for one month.