Prepare a square baking pan by lining it with parchment paper, leaving an overhang on two opposite sides. This will help you easily lift the fudge out later.
In a heavy-bottomed saucepan over medium heat, melt the butter.
Add the granulated sugar and stir until it's completely dissolved and the mixture is smooth.
Slowly pour in the heavy cream while stirring continuously. Be careful, as the mixture will bubble up.
Add the sweetened condensed milk and stir until everything is well combined.
Allow the mixture to come to a gentle boil. Use a candy thermometer to monitor the temperature, aiming for around 235°F (113°C).
Once the mixture reaches the desired temperature, remove the saucepan from heat.
Quickly stir in the sea salt and vanilla extract until fully incorporated.
Pour the caramel mixture into the prepared baking pan, using a spatula to smooth the top.
Let the fudge cool at room temperature for about 20-30 minutes, then place it in the refrigerator to set for at least 2 hours.
Once the fudge is firm, use the parchment paper overhang to lift it out of the pan.
Place the fudge on a cutting board and use a sharp knife to cut it into bite-sized squares.
Sprinkle a pinch of sea salt over the top of each fudge square for an extra burst of flavor.
Your Salted Caramel Fudge is ready to be enjoyed! Store any leftovers in an airtight container in the refrigerator.