From here:
1 cup sugar
1/4 cup water
2 tablespoons light corn syrup
3/4 cup heavy cream
4 tablespoons unsalted butter
1 ½ teaspoons gray sea salt, crushed
In a medium saucepan, combine the sugar, water and corn syrup and bring to a boil. Using a wet pastry brush, wash down any crystals on the side of the pan. Boil over high heat until a deep amber caramel forms, about 6 minutes. Remove the saucepan from the heat and carefully whisk in the cream, butter and salt. Let the caramel cool to room temperature. Makes 1 ½ cups.
Also some good photos here.