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To make the caramel, first measure out all the components so you are ready to go (it happens quickly!).
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Heat the sugar in a medium pot over medium-high heat, stirrng constantly with a wooden spoon. It will form clumps and start to melt into an amber liquid - watch carefully, ensuring it doesn’t catch/burn.
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When it is melted and golden-brown, add the butter and whisk until combined (this may take a couple of minutes). Be careful as the caramel will bubble and steam vigorously.
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Drizzle in the cream slowly, again whisking constantly until fully combined (1-2 minutes). Remove from the heat.
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Stir in the vanilla and salt to taste. Leave to cool.
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Pour about 3/4 - 1 cup of the caramel over the brownie, spreading out to make an even layer. Refrigerate for 2-4 hrs, until set, then sprinkle with freshly ground sea salt.
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Cut with a large sharp knife, heated under hot running water.
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Keep refrigerated, but allow to soften a little at room temperature before serving.