Ingredients

　　2 1/2 cups sugar

　　2/3 cup water

　　1 tablespoon light corn syrup

　　3/4 cup heavy cream

　　2 1/2 teaspoons sea salt, preferably fleur de sel

　　Heat sugar with the water and corn syrup in a heavy saucepan over high, stirring occasionally, until syrup is clear; clip a candy thermometer to side of pan. Stop stirring, and cook until syrup comes to a boil, washing down sides of pan with a wet pastry brush as needed. Boil, gently swirling pan occasionally, until mixture is caramelized and just reaches 360°F. Remove from heat; slowly pour in cream (mixture will spatter) and stir with a wooden spoon until smooth. Stir in sea salt. Use immediately; if at any time caramel begins to harden, reheat gently until pourable.

　　Martha Stewart's Cupcakes