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Place the chocolate and butter in a double boiler (a small bowl placed inside a small saucepan with a few inches of water in it) and heat over medium-high heat. When the water starts to boil, turn the heat down to medium. As the chocolate begins to melt, add the heavy cream. Gently stir with a spatula to see that it's evenly combined.
After chocolate is melted and the butter and cream are mixed in, carefully remove from heat and add the vanilla or other flavored extract and stir.
Transfer the chocolate mixture to a shallow pan. An 8 x 8" baking dish or similar works nicely for this. Place in the refrigerator (uncovered) for about one to two hours, or until the chocolate has mostly hardened. (If you refrigerated for longer and the chocolate hardened too much, let it sit on the counter for a few minutes until it's thawed slightly and easier to work with.)
Line a tray with wax paper or set aside a large plate. Using a spoon or melon baller, scoop about two teaspoon fulls of chocolate and form into a ball. The chocolate will be quite sticky, so read our tips below for how to handle the chocolate. Roll the ball in a shallow dish of cocoa powder (or optional chopped nuts mixed with sea salt) and set onto the plate.
Serve at room temperature or chilled.