Melt ¼ cup unsalted butter in a heavy-bottomed saucepan over medium heat. Add 1 cup brown sugar, 1 tablespoon corn syrup and 1 teaspoon sea salt. Cook, stirring or whisking constantly until the sugar starts to melt and bubble.
Once the sugar is bubbling like a cauldron and the sugar has melted, pour in ¾ cup heavy cream; it will bubble furiously, then subside. Whisk rapidly to emulsify the cream into the sugar mixture, scraping the bottoms and sides to ensure nothing sticks. The boiling will reduce from big bubbles to a foamy boil.
Remove from the heat and whisk in 1 teaspoon vanilla extract. Transfer to a glass storage container. Cool to room temperature, cover with a tight fitting lid and refrigerate.
The butterscotch will get thicker as it chills. Serve over ice cream, spoon over plain cake, baked fruit or fruit tarts.
Video
Notes
Store butterscotch sauce in a glass jar with a tight-fitting lid in the refrigerator for two weeks (or more).
Butterscotch is thick and creamy straight from the jar, but you can also reheat it lightly in the microwave in 20-second bursts for a looser consistency.
Freeze butterscotch in an airtight container in the freezer for 2-3 months.
Defrost overnight in the fridge; warm over medium heat, stirring to blend any parts that may have separated.