Heat the heavy cream in a saucepan over medium heat until it just begins to simmer, but do not boil.
Remove from heat and add the finely chopped dark chocolate. Stir until the chocolate is completely melted and smooth.
Add the butter and stir until the mixture is smooth and glossy.
Let the mixture cool slightly, then refrigerate for at least 2 hours, or until firm enough to handle.
Use a spoon or melon baller to scoop small balls of the mixture. Roll each ball in cocoa powder or powdered sugar.
Place the truffles on a baking sheet lined with parchment paper and store in the refrigerator until ready to serve.
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