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In 2-quart saucepan, heat sugar and water to boiling, stirring constantly, until sugar is dissolved. Reduce heat to medium-high; boil, without stirring, 7 to 8 minutes or until syrup is golden, swirling pan occasionally. (Wash down sides of pan with water, using a pastry brush, if sugar crystals form on sides.) Remove from heat; gradually stir in warm cream and bourbon (mixture will bubble up). Cool completely.