In a heavy-bottomed saucepan, mix granulated sugar, 120ml heavy cream, light corn syrup, and unsalted butter. Stir over medium heat until the sugar fully dissolves and the mixture is smooth.

Attach a candy thermometer to the pan and cook without stirring until the mixture reaches a temperature of 245°F (118°C).

Remove the saucepan from heat, then stir in the high-quality vanilla extract and a pinch of sea salt.

In a separate bowl, combine the remaining heavy cream, powdered sugar, and the seeds from the vanilla bean. Beat until stiff peaks form.

Take an 8x8 inch pan and line it with parchment paper.

Pour half of your hot caramel mixture into the lined pan, spreading it evenly. Let it cool for about 15 minutes.

Gently spread the vanilla cream over the cooled caramel layer.

Pour the remaining caramel over the cream filling, ensuring it's spread evenly across the top. Refrigerate for at least 2 hours until set completely.

Once set, carefully lift the caramels out using the parchment paper and cut them into squares with a greased knife.