Melt the brown sugar

• Spread the brown sugar evenly over the bottom of a saucepan.
• Heat over medium heat, stirring until the sugar looks wet and melts completely into a smooth caramel.

Add the hot water

• Carefully pour in the hot water and keep stirring; the caramel will seize, which is normal.
• Stir until the caramel melts back into a smooth liquid.

Simmer with condensed milk

• Stir in the sweetened condensed milk until fully combined.
• Lower the heat and simmer, stirring often.

Finish the caramel brûlée syrup

• Take the pan off the heat and let it cool for a minute.
• Stir in the salt and vanilla extract.
• Let the syrup cool completely, then transfer to a bottle.

Build the iced latte

• Pour the caramel brûlée syrup into a glass.
• Add the espresso shots and swirl to combine.
• Add the ice, then top up with milk.

Top and serve

• Add a straw and top with whipped cream.
• Sprinkle with gold sanding sugar.