In a small sauce pan over a medium heat, place sugar in it. Stir occasionally while sugar is melting.
You don't want the sugar to burn, but you definitely want the slightly brown color to come to fruition.
Once you get the melted sugar to begin a very small boil, remove from heat and slowly add in the butter a little bit at a time. The caramel sauce will "hiss" at you and bubble a little bit.
Stir in butter thoroughly.
Replace on heat and bring to a small boil again (about 1 -2 minutes), and then add in your heavy cream a little bit at a time.
Again, the sauce will bubble and hiss at you.
Remove from heat and allow to cool.
While the sauce is still slightly warm and malleable, take a table spoon and scoop a portion on top of the cake.
Finish with a sprinkling of Kosher salt.