Coat a metal spatula and a rimmed baking sheet with cooking spray, wiping off excess; set aside. Combine sugar and 1/4 cup water in a medium, heavy-bottom saucepan. Cover; bring to a boil. Remove lid; cook until sugar has dissolved. Reduce heat to medium, and cook, washing down sides of pan with a wet pastry brush to prevent crystals from forming, and swirling pan occasionally, until mixture is 300 degrees on a candy thermometer.
Remove pan from heat, and carefully stir in extract (it will spatter). Pour onto prepared sheet. Quickly spread mixture into a thin layer with oiled spatula. Let cool completely, at least 15 minutes.
Break caramel into pieces; place in a food processor. Process until finely chopped. Store in an airtight container at room temperature up to 1 week.
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