Spread the sugar evenly over the bottom of a medium sauté pan or wide medium saucepan, then set the pan over medium heat.
As the sugar begins to melt at the edges, use a silicone spatula to push the liquefied sugar toward the center.
Continue to cook, stirring gently, until all the sugar is melted, caramelizes to a deep amber color and begins to smoke, 3 to 5 minutes.
Remove the pan from the heat, quickly add the butter and stir until melted.
Gradually whisk in the cream and continue to whisk to dissolve any hardened bits of caramel.