In a saucepan, add 200 grams of granulated sugar. Heat over medium heat, stirring occasionally until melted and amber in color.

Remove from heat and mix in 6 tablespoons of unsalted butter, followed by 80 grams of heavy cream and 1/2 teaspoon of flaky sea salt. Stir until well combined and let cool to room temperature.

Sift together 110 grams of almond flour and 200 grams of powdered sugar into a bowl.

In a separate bowl, whip 100 grams of egg whites, adding 1/4 teaspoon of cream of tartar, and gradually incorporate 60 grams of granulated sugar until stiff peaks form.

Gently fold the sifted almond flour and powdered sugar mixture into the egg whites until achieving a consistency similar to 'flowing lava.'

Line baking sheets with parchment paper or silicone mats. Pipe 1-inch rounds of macaron batter onto the sheets and let them sit for 30-40 minutes to form a skin.

Preheat oven to 300°F (150°C) and bake the macaron shells for 15 minutes. Let cool completely before removing from the sheet.

Beat together 113 grams of unsalted butter and 180 grams of powdered sugar until light and fluffy.

Gradually add 60 grams of salted caramel, mixing until smooth.

To assemble, pipe buttercream around the edge of one macaron shell, fill with a small scoop of salted caramel, and top with another shell.

Store in an airtight container and refrigerate for 12-24 hours before serving for enhanced flavor.