Step 1

Beat the confectioners' sugar, peanut butter, 2 tablespoons of the butter, vanilla extract and salt in a large bowl with an electric mixer until combined and smooth. Roll the mixture into 24 equal-sized balls (about 1 teaspoon each) and place them on a small baking sheet or tray. Chill in the freezer until firm, about 15 minutes.

Step 2

Meanwhile, heat the chocolate and the remaining 2 tablespoons butter in a small microwave-safe bowl in 20 second intervals, stirring between each with a rubber spatula, until melted and smooth.

Step 3

Holding with two forks, dip each peanut butter ball into the melted chocolate to evenly coat. Tap off excess chocolate. Place the balls back on the baking sheet. Chill in the refrigerator until the chocolate is firm and set, about 1 hour. Serve chilled. Refrigerate extra balls in an airtight container.