Add butter to a large bowl. Sprinkle flaked sea salt over the butter.
Put a sieve over the butter. Heat the cream in the microwave for a minute and a half. Set aside.
Add sugar and water to a heavy-bottomed saucepan.
Bring the sugar and water to a boil over medium-high heat. Do not stir it.
It will turn an amber, golden brown. It takes a few minutes.
When the sugar reaches the desired color, slowly whisk in the HOT cream. If the cream is cold, it will seize and bubble all over the place and be a big ol' mess.
If the cream is hot, it will still bubble but it will whisk in and come together.
Turn off the heat and whisk until combined.
Pour the VERY HOT caramel into the sieve over the butter.
The butter will cool down the sugar and melt. Let it stand for a few minutes, then whisk until it all comes together.
Whisk in the vanilla, bourbon, and maple. Until smooth and combined.