01 - Place the chopped chocolate into a heatproof mixing bowl.
02 - Warm the heavy cream in a saucepan over medium heat until it just begins to simmer; avoid boiling.
03 - Pour the hot cream evenly over the chopped chocolate and let sit undisturbed for 2 minutes to allow the chocolate to melt.
04 - Whisk gently in small circular motions starting from the center to the edges until the mixture is smooth and glossy.
05 - If desired, blend in the unsalted butter, vanilla extract, and pinch of sea salt until fully incorporated.
06 - Use immediately for glazing while warm, or cool to room temperature for spreadable filling or frosting. For truffles, refrigerate until firm before shaping.