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Preheat the oven to 375F (190C).
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Place 10 oz.
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of the chocolate in a heavy saucepan, and melt over low heat.
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Remove the pan from the heat and set aside.
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Combine the egg yolks and 1/2 cup of the confectioner's sugar 4.
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Combine the cream, butter, and remaining 1/2 cup sugar in a medium-size saucepan and bring to a boil, stirring until the butter and sugar are thoroughly melted.
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Slowly pour the hot sugar mixture over the egg yolk mixture, Mix thoroughly and set aside to cool slightly.
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Then stir in the melted chocolate and the Scotch; beat for 1 minute.
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Place the mixture in the refrigerator and chill until firm, 30 to 45 minutes.
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Meanwhile, place the hazelnuts on a baking sheet and toast.
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Remove them from the oven and rub handfuls of nuts in a kitchen towel to remove the skins.
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Set them aside.
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Roll a spoonful of the chilled chocolate around each hazelnut Set them on a baking sheet lined with waxed paper, and chill thoroughly in the refrigerator 2 to 3 hours.
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Melt the remaining 14 oz.
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chocolate in a heavy saucepan Remove the pan from the heat.
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Sprinkle a shallow dish generously with cocoa.
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Dip each truffle in the melted chocolate, covering it completely.
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Then lift it out with a fork and roll it in the cocoa.
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Arrange the truffles on the baking sheet again, and chill before serving.