In a large skillet over medium to low heat, start by adding the granulated sugar and when this sugar begins to melt, stir until it has completely dissolved.
Add the unsalted butter, lower the heat and stir until the butter melts completely.
Next, gradually add the whipping cream and keep stirring continuously until the mixture becomes smooth.
Transfer this entire mixture to a medium bowl and cover with plastic wrap, ensuring it touches the caramel.
Take it to the fridge and let it chill for 30 minutes.
After this time has passed, beat the caramel with an electric mixer until it begins to lighten in color.
Take it back to the fridge and let it chill for another 10 minutes.
Then, beat again with an electric mixer for about 5 minutes or until it reaches a mousse-like consistency.
Serve it with your choice of biscuit.