In a small saucepan over medium heat, combine sugar, water, and salt; let sit until well blended. Cook, without stirring, until mixture turns a golden brown. Immediately remove from heat.

Off the heat, stirring constantly with a wooden spoon, very gradually add whipping cream (mixture will clump and harden). Return to medium heat, stirring constantly, until mixture is smooth.

In a medium bowl, place caramel cream. Cover and chill until very cold (about 1 1/2 hours in the freezer or 3 hours in the refrigerator). May be refrigerated for up to 3 days.

Up to 6 hours before serving, beat the caramel until stiff peaks form. Cover and refrigerate until ready to use.

Yields 1 1/2 cups.