dd the brown sugar, butter and heavy whipping cream to a saucepan.  Heat over low heat.

Stir the ingredients until the butter is melted.  Continue to heat and stir over low heat for at least 1 minute.

Then increase the heat to medium high heat and do not stir the mixture.

Cook for 3-6 more minutes until the mixture turns an amber color and bubbles form across the top of the mixture.

Remove from heat and pour into a large heat resistant mixing bowl.  Let the mixture cool to room temperature.

Add in the powdered sugar and sea salt.  Mix with a hand held mixer until the mixture is smooth and combined.  If the frosting is too thick, gradually add in more heavy whipping cream (1 teaspoon at a time) until the frosting is a good consistency.

Chill until ready to use and then the frosting is ready to enjoy!