Melt the sugar

• Place the sugar in a saucepan over medium heat.
• Let it melt without stirring until it turns a deep golden caramel.

Add butter and condensed milk

• Stir in the butter until fully melted.
• Pour in the condensed milk and stir constantly until smooth and thickened.

Set the toffee

• Pour the caramel into a lined baking dish and spread evenly.
• Let it cool completely, then cut into pieces.