Steps:
- Lightly coat an 8x8" baking pan with nonstick spray and line with parchment paper, leaving a 2" overhang on 2 sides; spray parchment. Bring sugar, corn syrup, and ¼ cup water to a boil in a medium saucepan over medium-high heat, stirring to dissolve sugar. Cook, swirling pan occasionally, until mixture turns a deep amber color, 8-10 minutes. Remove pan from heat and whisk in sweetened condensed milk and butter (mixture will bubble vigorously) until smooth. Fit pan with thermometer and return to medium-low heat. Cook, whisking constantly, until thermometer registers 240°. Remove from heat and whisk in bourbon and kosher salt. Pour into prepared pan; let cool. Sprinkle caramel with sea salt, cut into ¾" pieces, and wrap individually in parchment paper. DO AHEAD: Caramels can be made 2 weeks ahead. Store wrapped tightly in plastic in airtight container at room temperature.
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