Whisk sweetened condensed milk and heavy cream together in a bowl. You can also add a pinch of salt if you would like.
Pour the mixture onto the rimmed baking sheet or a simple metal sheet pan and create the ice cream base. Don’t forget to keep the thickness around 1/8 of an inch and use a spatula to distribute the mixture evenly.
Now you’ll need to place the baking sheet in your freezer until it’s frozen completely. It usually takes about 3 to 4 hours depending upon your freezer’s power.
Remove the container from your freezer and position it with the long side towards you, once your ice cream base has frozen properly. Use your spatula to cut the frozen base into multiple sheets. Ideally, the width of each sheet should be about 2.5 to 3 inches wide.
Now scrape up the first sheet using your spatula, roll it gently, then transfer it to your serving cup. Repeat the same process for the remaining sheets. You’ll need to work very quickly after taking the frozen base out from your freezer because it will melt quickly. Then just add some whipped cream and other toppings as desired and enjoy!