• Start by sprinkling gelatin into a bowl with water and let stand for 1 minute to soften. If you want to ensure the gelatin is completely dissolved, place in a saucepan and heat over low heat until gelatin is dissolved.
• In a large saucepan, bring heavy cream and sugar to a boil over medium-high heat. Whisk often. Once it begins to boil, remove from heat and whisk in gelatin mixture and vanilla.
• Divide the cream mixture into four 1/2 cup dessert glasses or ramekins. Let the mixture come to room temperature before putting in the refrigerator. If you cover and put in the refrigerator before it has come to room temperature, steam will form and make the panna cotta watery.
• Cover and let chill for at least 4 hours to allow time to set-up.

HOMEMADE CARAMEL:

• Heat a heavy-bottom saucepan over medium heat. Add the butter, brown sugar, and heavy cream. Stir the mixture with a whisk as it melts. Let it come to a gentle boil and bubble up for 2-3 minutes. Turn off the heat and stir in vanilla extract. Let the caramel cool in the pan for 5 minutes before transferring it to a jar. Place in the refrigerator. The caramel will thicken as it is chilled in the refrigerator.

TOFFEE PRETZELS:

• Heat a heavy-bottom pan over medium heat. Add butter, brown sugar, and corn syrup. Bring to a boil for 5 minutes. Remove from the heat. Spread out pretzels on a baking sheet. Drizzle with toffee. Bake at 250 degrees for about 15 minutes. Remove from the oven and let set up. When the pretzels have firmed up, break into pieces to sprinkle on top of the caramel on the panna cotta.
• To serve, pour salted caramel over the panna cotta. Sprinkle with toffee pretzels and serve.