In a medium saucepan, combine unsalted butter, brown sugar, and heavy cream over medium heat. Stir continually for about 6 minutes until thickened and golden brown.

Transfer the caramel mixture into a bowl, cover with plastic wrap, and refrigerate for approximately 4 hours or until firm.

Once chilled, use a small cookie scoop to portion out bites of caramel and roll them into smooth balls.

Melt dark or milk chocolate in a heatproof bowl over simmering water. Dip each truffle into the melted chocolate and place on a parchment-lined baking sheet.

Before the chocolate sets, sprinkle with flaky sea salt or crushed peanuts. Refrigerate for about 30 minutes until fully set.