In a large skillet, combine sugar, ¼ cup water, and corn syrup. Cook over medium heat, stirring occasionally, until mixture is the color of dark honey. Quickly add butter, stirring until melted. Add cream and salt, stirring until mixture is smooth. Remove from heat, and stir in nuts. Spoon mixture into a heatproof bowl, and let cool completely. Cover and refrigerate for up to 1 week. Rewarm mixture before using.
Recipe by Victoria at https://victoriamag.com/2-pumpkin-tarts-with-salted-caramel-nuts-recipe/