01 - Place the finely chopped dark chocolate in a heatproof bowl.
02 - Gently warm the heavy cream in a small saucepan over medium heat until it just begins to simmer; avoid boiling.
03 - Pour the hot cream over the chopped chocolate. Let it rest undisturbed for 2 minutes to allow melting.
04 - Add softened butter and vanilla extract, stirring gently until the mixture achieves a smooth and glossy consistency.
05 - Cover the bowl tightly with plastic wrap and refrigerate for 1 to 2 hours until firm yet scoopable.
06 - Using a teaspoon or melon baller, scoop approximately 1 tablespoon portions and quickly roll them between your palms to shape balls.
07 - Roll each truffle in unsweetened cocoa powder or your preferred coating such as chopped nuts or coconut.
08 - Arrange coated truffles on a parchment-lined tray and refrigerate for 30 minutes prior to serving.