In a heavy-bottomed saucepan over medium heat, add granulated sugar. Stir gently until the sugar melts and turns a deep golden amber color, about 8–10 minutes.

Once the sugar mixture has reached the desired color, carefully add unsalted butter. Stir until melted, then slowly pour in room-temperature heavy cream while continuously mixing. Allow to boil for 1 minute until thickened.

Remove from heat and stir in sea salt and vanilla extract. Pour the caramel into a bowl and cool to room temperature, then refrigerate for about 30 minutes until firm yet pliable.

Scoop about 1 tablespoon of caramel and roll into smooth balls. Place on a parchment-lined baking sheet.

Freeze the caramel balls for at least 2 hours to maintain shape during dipping.

Melt dark chocolate in a double boiler or microwave. Optionally, add coconut oil for a thinner coating.

Dip each frozen caramel ball into melted chocolate using a fork. Let excess chocolate drip off before placing back on the parchment-lined sheet.

Before chocolate sets, sprinkle each truffle with flaky sea salt or roll them in cocoa powder for an elegant finish. Chill for about 30 minutes until chocolate is firm.

Before serving, let truffles sit at room temperature for 5-10 minutes for the best texture.