Place the sugar and water in a medium sauce pan and stir very gently until the sugar is well coated with water. Cover the pot and cook over medium heat just until the sugar has melted, about 3-4 minutes, then remove the lid and stir gently to combine. If there is any sugar on the sides of the pan, remove it by brushing it off with a damp pastry brush as it can cause crystallization.

Once the sugar has melted, cook it over high and do not stir. The mixture will bubble rapidly, then the bubbles will become bigger and slower, and it will begin to color. The edges will normally color first, and you can swirl the pan ever so gently to distribute the color so the mixture doesn't burn.

When the caramel is a golden amber color, remove it from heat. Slowly whisk in the cream a bit at a time, as the mixture will bubble over if you add too much, then whisk in the butter and finishing salt until well combined.

If the caramel has hardened, place it back over medium low heat and whisk until it's smooth.

Place the chopped chocolate in a medium bowl. Pour the hot caramel sauce over the top and be sure that all of the chocolate is submerged in the caramel. Let stand 1-2 minutes or until the chocolate has softened.

Once the chocolate has softened, stir the mixture slowly until it's smooth and emulsified, about 1-2 minutes. If there are any stubborn bits of chocolate that won't melt, place the bowl in the microwave and heat at 50% power for 15-20 second intervals, stirring slowly in between until smooth. Do not overheat as the ganache can break.

Cover the ganache and place it in the refrigerator for 1-2 hours until firm enough to roll.

Line a large rimmed baking sheet with parchment paper. Using a cookie scoop or melon baller, scoop the truffles into heaping teaspoon portions and place on the prepared baking sheet. Roll into balls. If the ganache is to sticky to roll, chill in the refrigerator for 10 minutes or so until it's easier to handle.

Roll the caramel truffles into the desired coating(s) and serve at room temperature. Enjoy!