Mix chocolate and heavy cream (33%) in a 3:1 ratio.

Warm the mixture in the microwave in 15-second intervals until the chocolate melts completely.

Stir thoroughly after each cycle. It’s important not to overheat the chocolate, as it may separate.

Mix well again once the chocolate has melted and blended with an immersion blender, avoiding air bubbles.

Cover the bowl with plastic wrap and refrigerate overnight.

Roll the mixture into balls in the morning and coat them in cocoa powder.

If you prefer, you can melt the chocolate using a double boiler instead of a microwave. You can also add some butter for extra richness, though it’s optional. For a boozy twist, replace part of the cream with rum, cognac, or another strong liquor.