01 - Place chopped dark chocolate in a heatproof bowl. Heat heavy cream in a small saucepan over medium heat until just simmering, being careful not to boil. Pour hot cream over the chocolate and let stand for 2 minutes.
02 - Stir the chocolate and cream mixture gently until completely smooth and glossy. Add softened butter, Irish cream syrup, vanilla extract, and sea salt. Continue stirring until all ingredients are fully incorporated and the mixture is uniform.
03 - Cover the bowl and refrigerate the ganache for at least 2 hours until firm enough to hold its shape when scooped.
04 - Line a baking sheet with parchment paper. Using a small spoon or melon baller, scoop the chilled ganache into 24 evenly sized portions. Gently roll each portion between your palms to form smooth balls. Place on the prepared baking sheet and refrigerate for 30 minutes to set.
05 - Melt the remaining dark chocolate in a clean heatproof bowl set over a pan of simmering water, stirring constantly until smooth and fully melted. Remove from heat.
06 - Dip each chilled truffle center into the melted chocolate using a fork, allowing excess chocolate to drip off. Return coated truffles to the baking sheet. Optionally dust with cocoa powder while chocolate is still tacky. Let set at room temperature or refrigerate until firm.