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1
In large heatproof bowl set over saucepan of hot (not boiling) water, heat chocolate, stirring, until half is melted. Remove from heat.
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2
Meanwhile, in saucepan, heat cream with butter just until butter melts and bubbles form around edge of pan. Pour over chocolate; whisk until smooth. Whisk in vanilla and coconut extract. Cover and refrigerate until firm, about 2 hours.
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3
Using melon baller or teaspoon, drop by rounded teaspoonfuls onto 2 waxed paper-lined baking sheets. Gently roll each to round off completely. Freeze until hard, about 1 hour. (Make-ahead: Cover and freeze for up to 1 day.).
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4
Coating: Toast coconut on baking sheet in 375u00b0F (190u00b0C) oven, stirring twice, until light golden, 10 minutes. Let cool.
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5
In heatproof bowl set over saucepan of hot (not boiling) water, melt half of the chocolate, stirring. Remove from heat and let cool slightly. Remove 1 pan of the truffles from freezer; using 2 forks, dip each into chocolate, tapping forks on edge of bowl to remove excess. Roll in coconut. Return to waxed paper-lined baking sheet. Refrigerate until coating is hardened, 2 hours.
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6
In clean bowl, repeat with remaining chocolate, truffles and coconut. (Make-ahead: Layer between waxed paper in airtight container; refrigerate for up to 1 week or freeze for up to 3 months.) Place in paper candy cups.
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7
Tip: If all of the chocolate does not melt after hot cream mixture has been added, place bowl over saucepan of hot (not boiling) water and whisk until smooth.
