Step 1: Make the Caramel Filling

1. In a medium saucepan, heat the sugar over medium heat, stirring constantly until it melts and turns amber.
2. Add the butter, one cube at a time, and stir until fully incorporated.
3. Slowly pour in the cream while stirring. Be cautious of splattering.
4. Cook for 2-3 minutes until the caramel thickens slightly. Remove from heat and stir in sea salt if using.
5. Let the caramel cool for 10 minutes, then transfer to a piping bag or small dish. Chill in the refrigerator for 1 hour until firm.

Step 2: Shape the Truffles

1. Once the caramel is firm, scoop small portions (about 1 tsp each) and roll into balls. Place on a parchment-lined tray.
2. Freeze the caramel balls for 15 minutes to make them easier to coat.

Step 3: Temper the Chocolate

1. Melt 8 oz of dark chocolate and 4 oz of milk chocolate in a double boiler or microwave in short bursts, stirring frequently.
2. Allow the chocolate to cool to 88°F–91°F (31°C–33°C) for dark chocolate or 84°F–87°F (29°C–30°C) for milk chocolate. This ensures a glossy finish and a satisfying snap.

Step 4: Coat the Truffles

1. Remove the caramel balls from the freezer. Using a fork, dip each ball into the tempered chocolate, ensuring it’s fully coated. Tap off any excess.
2. Place the coated truffles on a parchment-lined tray and sprinkle with toppings if desired.
3. Allow the chocolate to set at room temperature for about 20 minutes.