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Step 1
In a medium microwave-safe bowl, combine the heavy cream, Baileys, butter and salt. Microwave on high power until the mixture comes to a boil, 70 to 80 seconds. Watch that it doesn't boil over. Add the chocolate and let sit for about 30 seconds to melt. Using a whisk, stir until the chocolate is completely melted and the mixture is glossy and smooth. Refrigerate until completely firm, about 3 hours or overnight (to speed this chilling process up, pour the mixture into a wide, shallow bowl or pie plate).
Step 2
Place your coating(s) on a plate. Remove the chilled truffle mixture from the refrigerator. If you've had the mixture in the fridge for longer than 3 hours, you may need to let it sit out at room temperature for 10 to 15 minutes so it's malleable enough to work with.
Step 3
Using a small spoon, scoop out about 2 teaspoons of the chocolate mixture. Dust your fingertips with the cocoa powder or the confectioners' sugar/cocoa mixture. Use your fingertips to shape into a rough ball. Quickly and gently roll in your palms to form into a smooth ball, then roll in your topping of choice. (If the chocolate starts to melt from the warmth of your palms, drop the truffle into the cocoa or confectioners' sugar/cocoa mixture and lightly coat, then continue rolling. You may need to wash your hands in cold water from time to time.) Place the truffles in a single layer on a plate or in a storage container, cover, and refrigerate. Remove from the refrigerator about 10 minutes before serving (keep in mind that they'll get too soft if left out at room temperature for too long). The truffles will keep for a couple of weeks in the refrigerator. They can also be frozen for up to two months.
Step 4
Tip: If using confectioners' sugar for coating your truffles, mix it with an equal amount of cocoa powder for best results. When used alone, the cornstarch in confectioners' sugar can give the truffles a slightly "off" taste.