1 cup whipping cream
1/2 cup packed light brown sugar
1/4 cup light corn syrup
1 Tbs unsalted butter
1/4 tsp salt
In a heavy saucepan, combine all ingredients. Heat over medium-high heat, stirring, for 2 minutes or until sugar is dissolved and butter is melted.
Reduce heat to medium and cook, stirring often, for 10-15 minutes or until thickened. Remove from heat and pour into a bowl to cool.
Stir cooled caramel well and spread or spoon over cupcakes. The caramel will thicken as it cools.