Lay out a large piece of parchment paper on a flat surface.
Whisk together ¾ cups water, 1 ¼ cups sugar and ¼ tsp sea salt in a medium saucepan over low heat until the sugar is fully dissolved.
Increase heat to high, bringing the syrup mixture to a boil. Boil until the syrup turns a dark amber color. Do not stir. Remove from heat and dip pan into an ice bath to stop cooking.
Working very quickly, drizzle syrup in thin streams over parchment paper. Move the spoon in a zig zag pattern or circular motion for your desired shape or pattern. Repeat until all the syrup has been used.
Once the candy has cooled, break it apart or simply remove it from the parchment paper and garnish cupcakes. If desired, drizzle with hardening shell chocolate and then place in the refrigerator.