In a heavy-bottomed saucepan, heat sugar over medium heat, stirring constantly until fully melted and golden amber (about 8–10 minutes).

Carefully add butter and stir until melted. While stirring constantly, slowly pour in room-temperature cream and let it boil for 1 minute until smooth.

Remove from heat. Stir in sea salt and vanilla extract and pour into a bowl to cool to room temperature.

Chill the caramel in the fridge for 30 minutes until it’s firm but pliable.

Scoop about 1 tablespoon of caramel and roll it into smooth balls, placing them on a parchment-lined baking sheet.

Freeze for at least 2 hours until firm.

Melt dark chocolate using a double boiler or microwave in 30-second intervals until smooth.

Stir in coconut oil if desired for a smoother coating.

Dip each caramel ball into the melted chocolate using a fork, letting the excess drip off before placing them on parchment to set.

Sprinkle with sea salt or roll in cocoa powder before chilling the truffles for 30 minutes.

Let the truffles sit at room temperature for 5–10 minutes before serving to achieve ideal texture and flavor.