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Put cream into a small saucepan and heat over high heat until it comes to a simmer.
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Place finely chopped chocolate into a medium bowl.
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Pour the scalding cream into the bowl and let it sit for 2 minutes.
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Stir until chocolate has melted and mixture is smooth.
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Then, stir in the cognac, if desired.
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Let mixture cool completely.
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Cover bowl with plastic wrap and refrigerate until set (about 4 hours).
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Pour cocoa into a shallow dish and set aside.
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Using teaspoon, scoop the truffle mixture into 1-inch balls.
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Roll balls in the cocoa and coat evenly.
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Place coated truffles into small muffin tins or on a plate.
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Refrigerate until ready to serve.