Place brown sugar in a small non-stick pot over a medium heat. Stir occasionally until the brown sugar starts to melt. This should take about 4-5 minutes. Once the brown sugar has melted, continue stirring constantly until it gets very dark, almost black. This should take about 2-3 minutes.

Once the sugar is dark, remove it from the heat and pour in the water, and stir. Allow the mixture to rest for about 5 minutes to cool down. Use in recipes or store for later use.