Place the chocolate in a bowl. Bring the cream just to a boil. Pour the hot cream over the chocolate and let sit for a minute or two. Whisk the chocolate and cream together until thoroughly mixed. Let cool completely. Wrap with plastic and let sit over night at room temperature.
The next day you can place the chocolate in the refrigerator for an hour to firm slightly. Use a miniature ice cream scoop or melon baler to form 1-inch balls of ganache. Roll between your hands. Coat with cocoa powder or chopped toasted nuts of your choice. You may also dip the truffles in tempered chocolate.
Makes about 24 truffles.