Heat until almost but not quite boiling, about 200 degrees.
Turn off heat and set aside for 30 minutes.
Once cream is infused, add 2 TB of the butter, the vanilla and ½ tsp of the sea salt to the cream mixture and reheat to a simmer.
Line an 8×8 baking pan with heavy-duty aluminum foil so that the bottom and the sides are covered.
Brush the foil with oil or spray with a nonstick cooking spray.
Meanwhile, in a large, heavy-bottomed pot, combine the corn syrup, water and sugar and bring to a boil over high heat.
Stir to dissolve the sugar, but once the sugar is dissolved, do not continue to stir the mixture because doing so will cause the sugar to crystallize. Swirl the pan instead.
Boil just until the mixture takes on a golden brown color and you smell caramel. Watch carefully for it only takes a minute for the mixture to go from caramelized to burnt!
Remove pot from heat, add the cream mixture to the caramelized sugar and stir to combine.
Over medium heat, bring the caramel to 238 degrees, or the “soft ball” stage, stirring frequently to prevent scorching.
Remove from heat.
Stir in the remaining two TB of butter and carefully pour the mixture into the prepared pan.
Allow to set for a few minutes.
Sprinkle sea salt on top of the caramels.
Allow to harden for several hours.
Once the caramels are hardened, cut them into bite-sized squares or rectangles.
If you are having trouble cutting the caramel, heat your knife over the stove for a few seconds. Wrap the caramels in 4X5 rectangles of wax paper or cellophane, twisting the ends to close, for storage and giving.
Recipe by West of the Loop at https://www.westoftheloop.com/2014/12/07/edible-gift-idea-caramels/