1. Heat the sugar and water in a heavy based saucepan until the sugar has dissolved.
2. Stir in the butter, vanilla essence and cream and boil until a drop of the mixture dropped in cold water forms a ball which retains its shape.
3. Pour the mixture into an oiled 6 inch (15 cm) square tin and leave to cool.
4. When almost cold, mark into squares.
5. When firmly set, cut out the squares and wrap in waxed paper.