Step 1: Melt the Butter and Sugar
In a medium-sized, heavy-bottomed saucepan, melt the butter over medium heat. Once melted, add the packed brown sugar and salt. Whisk continuously until the brown sugar has completely dissolved into the butter. This should take about 2-3 minutes. The mixture will be granular at first but will become smooth and bubble slightly.

Step 2: Create the Base Simmer
Bring the mixture to a gentle simmer. Allow it to bubble gently for 1 minute, whisking constantly. This cooking time allows the raw taste of the sugar to cook out and helps thicken the base slightly. Do not boil vigorously, as this can cause the sugar to crystallize or burn.

Step 3: Incorporate the Cream
Remove the saucepan from the heat. Carefully whisk in the heavy cream, one tablespoon at a time. The mixture will bubble up vigorously when you first add the cream, so be cautious. Start with 3 tablespoons and whisk until the glaze is smooth and shiny.

Step 4: Add Flavor Enhancers
Whisk in the pure vanilla extract, bourbon, or any other liquid flavorings at this point. If you are making a thicker glaze with powdered sugar, let the mixture cool for about 5 minutes before gradually whisking in the sifted powdered sugar until no lumps remain.

Step 5: Adjust Consistency
Evaluate the consistency of your glaze. For a thin, drippy glaze (ideal for cakes and cinnamon rolls), you may need to add the remaining tablespoon of cream. For a thicker, spreadable glaze (ideal for cookies and bars), you can use less cream or more powdered sugar.

Step 6: Cool Slightly and Apply
Let the glaze cool for 2-3 minutes to thicken slightly. This prevents it from just running off your baked good. It should still be very warm and pourable.

Step 7: Glaze and Serve
Pour or drizzle the warm glaze over your completely cooled cake, rolls, or pastry. If you are glazing something warm (like pancakes), use the glaze immediately after step 4. The glaze will set as it cools, creating a delicious, slightly crisp top layer