In a medium saucepan heat the sugar, water and salt over medium heat until the sugar is dissolved. Allow the sugar to continue cooking, keeping a close eye on it, until it starts to turn golden brown. Once it begins to caramelize, it will darken quickly. Let the sugar get dark without burning for the best results.

Once the caramel is a dark amber, remove the pan from heat and pour the heavy ream down the side of the saucepan. The caramel will splatter before temporarily seizing up, be careful to avoid burns.

Move the pan back onto the burner and use a heatproof spatula to stir the caramel and cream until evenly combined. Remove from heat and allow to cool for 5 to 10 minutes, stirring periodically.

Pour the caramel into a clean bowl and cover with plastic wrap, pressing firmly directly against the cream to prevent a skin from forming. Chill until very cold, several hours and up to overnight.

In a stand mixer fitted with a whisk attachment whip the caramel until it reaches medium peaks. Set aside.

In a medium saucepan, heat the milk over medium heat. When the milk is steaming but not yet simmering, remove from heat and add the chocolate. Allow the mixture to sit for a minute until the chocolate has melted. Vigorously whisk in the vanilla and beer (or bourbon), and briefly return to heat until the desired serving temperate us reached. Pour into mugs, top with whipped cream.