Autonomous robot with 38 kHz IR sensor

I'm making an autonomous robot, and I'm having trouble using the IR sensor. Basically, a beacon will be placed at X feet away from the robot. This beacon will emit a frequency at 38 kHz, and the robot has to go by itself and get to the beacon as fast as possible. I have an idea of how to use steering, which would be using a potentiometer, I don't know where to start with the IR sensor though. I know that the sensor can measure the distance, but what would I have to use so that the robot can reach this signal??

As of now I think that it would be best to use two IR sensors, that way I can program the arduino to measure both distances and make the robot change direction so that these distances are equal, then it would just have to go straight.

Why do you want to use an IR sensor at 38 kHz ?
Wouldn't be more suitable to use an US sensor to measure the distance like this one ?