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.
Burnt Caramel Cream Recipe: https://whatscookingamerica.net/sauces_condiments/burntcaramelcream.htm