Coarsely chop the chocolate and put in a small stainless steel mixing bowl with the butter and the cream.
Set the bowl over a pot filled about 1/3 of the way up with water, making sure the water doesn’t touch the bowl. Bring to a very low simmer and melt the mixture stirring constantly until it is smooth and glossy.
Remove from heat and stir in the flavoring alcohol if you choose to do so. Pour into a container that will hold the mixture in a 1-inch-deep layer. Refrigerate and chill thoroughly. Have ready a cup of hot water and using a melon baller or a small ice cream scoop, shape the truffles and roll them to form balls.
Roll truffles in cocoa powder.
Refrigerate until use. Bring to room temperature approximately 30 minutes before service.