Combine sugar, water, lemon juice in a medium saucepan.

Cook over a medium high heat while stirring until sugar dissolves.

Let boil without stirring until the mixture takes a deep amber color, about 2 to 3 minutes. Make sure it doesn't burn.

When done remove from heat and whisk in the cream. Carefully for splatter can occur and can burn you.

Add the milk 2 tablespoons at a time until it gets the consistency you would like. Also it will thicken up as it cools down.