3 egg yolks, lightly beaten
350 ml heavy cream
Place the sugar in a saucepan with 1 tablespoon cold water and simmer until dissolved.
Increase the heat to medium temperature, let the caramel foam and, when sugar acquires a brown color, pour in 5 tablespoons of hot water and remove the pan from the heat. Cover and continue cooking the sugar over low heat for 20 minutes.
In a bowl, mix the caramel with the yolks, whisking, until they become pale and frothy.
Refrigerate 30 minutes. Add the cream. Transfer it to a refrigerator and freeze 20 minutes or the time specified in your refrigerator instructions.