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1
Nestle a large sheet of parchment paper into an 8-inch cake pan to roughly cover the bottom and sides. In a 2-quart stainless steel saucier, combine water, sugar, and salt over medium heat. Stir with a fork until sugar is fully dissolved and syrup comes to a rolling boil, about 4 minutes. Simmer, without stirring, until syrup is honey-gold, roughly 7 minutes. Immediately add cream and reduce heat to medium-low, adjusting the heat lower if needed to keep caramel from foaming too high. (This is more likely on an electric stove due to residual heat.) Stirring constantly with a heat-resistant spatula, simmer until caramel registers 260u00b0F (127u00b0C) on a digital thermometer, about 7 minutes. Immediately pour into prepared pan, cover tightly with foil, and cool to room temperature, about 2 hours.
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2
Peel caramel from parchment, transfer to a cutting board, and cut into 50 pieces (approximately 1/4 ounce or 7g each) with a sharp knife; don't worry about being too precise with their shape or size. If you like, use your fingers to mold the pieces into a more oval, Milk Dud-like shape.
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3
Line a baking sheet with parchment. Temper chocolate according to one of the methods described
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4
. Fold all caramel pieces into tempered chocolate. With a clean hand, scoop up pieces like handfuls of marbles, then slide each one over your index finger with your thumb into your other hand (think of how you'd dole out a handful of M&M's) and arrange on prepared baking sheet. Let stand at room temperature until fully set, about 15 minutes, then transfer to an airtight container.