Combine sugar and butter in a large sauce pan and bring to a  boil.  Boil for 2-3 minutes to ensure sugar has completely dissolved.

Remove from heat and SLOWLY whisk in the half and half.

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This sauce is excellent on ice cream sundaes, blondies, or fudge brownies.  The sauce may also be cooled and used as a base for caramel icing by adding confectioners sugar.