1. Finely chop the dark chocolate until no large pieces remain, and put them in a medium bowl.
2. In a saucepan, heat the cream gently over medium-low heat until just simmering. Do not let the cream come to a boil.
3. Pour the heated cream into the bowl of chopped chocolate, cover with a lid or plate, and let sit undisturbed for 5 minutes.
4. After 5 mintues, the chocolate will have mellted; stir the cream and chocolate together until completely smooth, then allow to cool in the refrigerator for 1 hour. Pour into a shallow dish, such as pie plate or cake pan. Cover and allow to cool in the refrigerator for 1 hour.
5. Once cooled, scoop out the truffle mixture by the spoonful (about 10–12 grams) and set aside on a tray. With gloved hands, roll each spoonful of truffle mixture between your palms into a ball. Work quickly to prevent the mixture from melting in your hands. Remember, handmade truffles don't need to be perfect! Once rolled, return the truffles to the fridge.
6. Sift the cocoa powder into a clean, shallow dish. Remove the truffels from the fridge, then roll them in the cocoa powder until completely coated.
7. Store the truffles in an airtight container in the refrigerator for up to two weeks. Truffles are best enjoyed at room temperature, so take them out of the fridge about 30 minutes before serving.

For variety, try rolling truffles in finely chopped nuts or toasted cocunut instead of cooa powder.