To make the salted caramel sauce: In a medium heavy-bottomed saucepan over medium heat, combine sugar and water. Heat until sugar is dissolved, then bring to a boil.

Cook, without stirring, 5 to 7 minutes until mixture turns a deep amber color (use a wet pastry brush to brush off any sugar crystals that stick to sides of saucepan while cooking). Remove from heat.

Whisk in heavy cream, butter and salt until melted and smooth (mixture will bubble up; this is normal).

Divide 1/4 cup salted caramel sauce between two mugs (2 tablespoons in each). Pour remaining salted caramel sauce in a bowl or jar to cool.* Pour 2 ounces brewed espresso in each mug.

In a small saucepan over medium heat, warm Cashewmilk until heated through. Divide between mugs (3/4 cup in each). Stir to combine.

Top each mug with a dollop of whipped cream, a drizzle of salted caramel sauce and a sprinkle of salted cashews, if desired. Serve immediately.

*NOTE: Recipe makes about 1 1/2 cups salted caramel sauce. Sauce will keep in fridge, sealed, for up to 2 weeks.