Roughly chop the bittersweet chocolate and place it into a medium bowl. Set aside.

In a small pot or the microwave, heat the salted caramel sauce and cream together until hot.

Pour the hot caramel sauce over the chocolate and let stand for 10 minutes. Stir briefly to emulsify.

Chill the mixture in the refrigerator until set, about 4 hours or overnight.

Line a small baking sheet with parchment. Scoop the truffle mixture into rounded teaspoons and roll until smooth.

Melt the coating chocolate in a bowl over simmering water. Roll the chilled truffles in the melted chocolate.

Toss the truffle into cocoa powder and allow to set in the fridge.

Store in an airtight container in the refrigerator. Allow to sit at room temperature before eating for the best flavor.