Add the sugar and water to a large sauce pan over medium heat. Swirl the pan over the heart source for 15 minutes or until a deep amber color is reached. Watch closely as to not let it burn. The caramel should be a deep golden brown color, any paler and it will not turn into caramel sauce.

Once the deep amber color is reached, turn off the burner and remove the sauce pan from the heat. Slowly add in the heavy cream while stirring. Add in the whiskey and salt and place on the still-warm burner for another minute or two, stirring the entire time. By now, the two liquids should have incorporated creating a rich caramel sauce.

Transfer to a heat safe container to cool.