Place a medium-sized heavy bottom saucepan on medium heat and carefully sprinkle about 1/3 of the sugar across the bottom of the pan. As the sugar melts, swirl the pan so that it starts to melt evenly. Add another 1/3 of the sugar and continue swirling the pan to melt the sugar, then add the remaining sugar and keep swirling.

If using water:
Off heat, in a medium heavy bottom saucepan and add the sugar and water.  Stir the water into the sugar until it resembles wet sand.  Place the pan on medium-low heat and continue stirring until the sugar melts.  Once it melts, stop stirring.  It’s okay to swirl the pan but you don’t want the sugar to splatter on the sides of the pan.  If that happens, take a pastry brush dipped in water and wash the sugar back into the pan.

As the sugar melts it will caramelize, have a toasty aroma and look like the color of a copper penny. Once this occurs quickly pour in the cream, salt, and butter. Be careful as the cream will bubble up and create quite a bit of steam. Stir with a heatproof spatula until the caramel as completely re-melted. Then pour it directly onto the chocolate and allow the caramel to melt the chocolate.  After it has cooled a bit, stir the mixture to melt the chocolate completely. Refrigerate until the mixture becomes firm to the touch.

After the chocolate becomes firm, scoop out portions with a small spoon or tiny spring-loaded scoop to make small balls. (They don’t have to be perfectly round as they should resemble the other kind of truffles that are found buried under oak or hazelnut trees.) Place each on a parchment lined pan or plate and return them to the refrigerator until they are again firm to the touch.

After they have again become firm roll them in cocoa powder.  Allow them to come to room temperature and enjoy!