Gather all your ingredients: granulated sugar, unsalted butter, heavy cream, light corn syrup, vanilla extract, chopped walnuts, and sea salt.

In a medium-sized heavy saucepan, combine the granulated sugar and light corn syrup. Stir over medium heat until the sugar dissolves completely, about 5 minutes.

Increase the heat to medium-high and allow the mixture to boil without stirring until it turns a light amber color, roughly 8–10 minutes.

Remove from heat and stir in the unsalted butter and heavy cream. Mix until smooth and return to low heat, stirring continuously for about 3 minutes.

Remove from heat and stir in the vanilla extract, then fold in the chopped walnuts.

Pour the caramel mixture into the prepared baking dish, spreading it evenly.

Let the caramels cool at room temperature for at least 2 hours until firm, then cut into squares.

Sprinkle sea salt on top of each caramel before wrapping them.

Store the wrapped caramels in an airtight container at room temperature for up to a week.