01 - Place the chopped dark chocolate in a heatproof bowl.
02 - In a small saucepan, heat heavy cream over medium heat until it just starts to simmer. Remove from heat immediately.
03 - Pour the hot cream over the chopped chocolate and let it stand for 2 minutes to soften.
04 - Gently stir until the chocolate is fully melted and the mixture is smooth.
05 - Add the butter and vanilla extract, stirring until the mixture is glossy and completely combined.
06 - Cover the bowl and refrigerate for at least 2 hours until firm enough to scoop.
07 - Using a melon baller or teaspoon, scoop portions and roll into balls between your palms.
08 - Roll each ball in sifted cocoa powder to evenly coat.
09 - Place coated truffles on parchment paper and sprinkle each with a pinch of flaky sea salt.
10 - Store truffles in an airtight container refrigerated until serving. Allow to sit at room temperature for 10 minutes before enjoying.