It is best to caramelise the sugar in a large heavy bottom pan with high sides. In the process the mixture will bobble a lot and increase in volume, so to make sure you're not getting burned, use a large pan.
Place the sugar in the pan and spread it evenly. Place the pan over medium heat and wait until the sugar starts melting down and you see an amber color ring near the sides of the pan.It is very important not to stir the sugar at this stage. The only thing you can do is slightly shake the sauce pan to help the sugar melt evenly. When you can see about half an inch of melted sugar around the sides of the pan, using a heatproof spatula or a wooden spoon, carefully start mixing the rest of the dry sugar with the melted sugar. When all the sugar has caramelized, it has a very runny consistency and deep amber color.
Take the pan off the heat and add hot boiling water in 2-3 batches, mixing the sugar after each addition. Be very careful, as the mixture will bubble up.After that add the butter, return the pan to the stove and keep cooking over LOW heat, constantly mixing until it has melted and no sugar lumps are left. Remove the pan from the heat and add salt, baking soda and all the spices. Mix very well to incorporate the seasoning. Baking soda will react with the caramelised sugar and the mixture will increase in volume.
Let the sugar mixture cool down to room temperature before adding the rest of the ingredients. During this time it will decrease in volume and thicken a little bit.Add the egg and mix well. Next, gradually start adding the flour and mix after each addition. When mixing with a spatula becomes too hard, place a good amount of flour onto a work surface and dump the dough in the middle. Sprinkle more flour on top and start kneading the dough, adding the rest of the flour as needed. The cookie dough should turn out soft and not sticky to the hands.
I like to divide the dough into three pieces and then cover each piece with plastic wrap. The dough has to be refrigerated for a minimum of 6 hours.
Chilled dough is much harder, so before rolling it let it sit for 10 minutes at room temperature. Slightly dust the work surface with flour, place the dough on top, sprinkle more flour on top of the dough and roll it out.
Using a cookie cutter, cut the cookies out. Transfer the cookies to a baking sheet covered with parchment paper or Teflon sheet and bake at 350°F degrees (180°C) for about 8-10 minutes. If you press on top of the cookie, it should bounce right back.
Freshly baked gingerbread cookies are a little bit hard on the outside, but place them into an airtight container for a few hours and they will soften.