Combine 3 tablespoons unsalted butter and 1/4 cup packed brown sugar in a small saucepan over medium heat, stirring constantly until the butter melts and sugar dissolves (1-2 minutes).

Once the mixture is bubbling, cook without stirring for 1 minute to develop caramelization.

Remove the pan from heat immediately after simmering to prevent burning.

Slowly pour 2 tablespoons heavy cream into the hot caramel while stirring constantly to prevent splattering.

Stir in 1/4 teaspoon vanilla extract and a pinch of sea salt until fully combined.

Allow the caramel sauce to cool for 2 minutes, during which it will thicken slightly.

Brew 8 ounces of hot coffee using your preferred method.

Pour the hot coffee into a mug, add 2 tablespoons of cream or milk, and stir in 1 teaspoon of reserved caramel sauce.

Stir well to evenly distribute the caramel, and garnish with an extra drizzle of caramel if desired.