01 - Place 7 oz chopped dark chocolate in a heatproof bowl set aside while heating the cream.
02 - In a small saucepan, heat 1/3 cup heavy cream over medium heat until just simmering. Do not let it come to a full boil.
03 - Pour the hot cream over the chocolate. Let it sit undisturbed for 2 minutes, then stir gently with a whisk or spatula until completely smooth and glossy.
04 - Add the softened butter, Irish cream syrup, vanilla extract, and sea salt to the chocolate mixture. Stir continuously until all ingredients are fully incorporated and the ganache is uniform.
05 - Cover the bowl and refrigerate the ganache for at least 2 hours, until it becomes firm enough to scoop and hold its shape.
06 - Line a baking sheet with parchment paper. Using a melon baller or small spoon, portion the ganache into 24 evenly sized pieces. Roll each portion gently between your palms to form smooth balls, then place them on the prepared baking sheet.
07 - Refrigerate the shaped truffles for 30 minutes until firm and ready for coating.
08 - Melt 7 oz dark chocolate in a clean heatproof bowl set over a pan of simmering water, creating a double boiler. Stir continuously until the chocolate is completely smooth.
09 - Using a fork, carefully dip each chilled truffle into the melted chocolate. Lift and allow excess coating to drip off, then return the truffle to the baking sheet.
10 - While the chocolate coating is still tacky, lightly dust truffles with unsweetened cocoa powder if desired.
11 - Let the truffles set at room temperature until the coating hardens completely, or refrigerate for faster setting. Once firm, they are ready to serve or store.