Combine 2 Tbsp. unsalted butter, ⅓ cup light brown sugar, and ⅓ cup heavy cream in a small saucepan over medium-high heat. Stir until the butter melts and the ingredients are fully combined.
Turn the heat down to medium-low and simmer for 4 minutes. Once 4 minutes is up, remove from heat and stir in a pinch of sea salt. Let cool before serving, and enjoy!