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1
Toast pecans in a dry skillet over medium heat until golden and fragrant, about 1 minute. Set aside to cool.
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2
Heat sugar over medium-high heat in a heavy pan or Dutch oven, stirring constantly. When sugar begins to melt, stir and cook until sugar turns a rich golden color. If color is too light, caramel flavor will be too faint.
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3
Remove caramelized sugar from heat; stir in cream. Return to heat and reduce heat to low. Cook and stir until caramel is well-dissolved into the cream. Remove from heat and stir in salt, vanilla, and half of the chocolate. Stir until chocolate has melted. Stir in toasted pecan bits.
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4
Transfer mixture to a bowl and cool slightly. Cover and refrigerate until set, about an hour.
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5
Form/roll into 24 small balls, about 3/4- to 1-inch, and arrange on a parchment-lined baking sheet. Chill 1 hour.
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6
Place the remaining chocolate in a microwave-safe bowl; microwave on High for about 15 seconds; stir; continue to microwave in 15-second intervals until chocolate is melted.
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7
Using a fork, roll the balls in the melted chocolate and place back on the parchment-lined bake sheet. Quickly sprinkle truffles with a few grains of Diamond Crystal(R) Kosher Salt or Coarse Sea Salt. Chill to set, about an hour.