In a small saucepan, bring the cream to a simmer. Add the butter and stir until melted. Add the chocolate chips. Stir until completely melted and smooth. Remove from the heat and pour into a shallow bowl.
Cool, cover, and refrigerate the mixture until firm, at least 2 hours.
Using a melon baller or small spoon, roll the mixture into 1-inch balls. Roll each ball in the cocoa. Enjoy immediately or refrigerate in an airtight container for up to 2 weeks.
Note: The Unsweetened Cocoa can be replaced with 3/4 cup of chopped almonds or pecans.