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In a saucepan, bring the water, sugar, corn syrup and scotch to a boil until the mixture turns an amber colour. Remove from the heat and gradually add the cream. Be careful of splashes.
Bring to a boil for a second time, until the mixture is smooth. Stir gradually while adding the butter and the sea salt until the butter melts. Pour into glass jars and let the caramel cool down at room temperature. Can be stored covered for two weeks at room temperature or 1 month refrigerated.
The caramel is delicious as a spread on toast, with yogurt, on ice cream, on a piece of cake, on doughnuts or simply by the spoonful!