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In a medium microwave-safe bowl, combine the heavy cream, Baileys, butter and salt.
Microwave on high power until the mixture comes to a boil, 70 to 80 seconds. Watch that it doesn't boil over.
Add the chocolate and let sit for about 30 seconds to melt.
Using a whisk, stir until the chocolate is completely melted and the mixture is glossy and smooth.
Refrigerate until completely firm, about 3 hours or overnight (to speed this chilling process up, pour the mixture into a wide, shallow bowl or pie plate).
Place your coating(s) on a plate.
Remove the chilled truffle mixture from the refrigerator.
Using a small spoon, scoop out about 2 teaspoons of the chocolate mixture.
Dust your fingertips with the cocoa powder or the confectioners' sugar/cocoa mixture.
Use your fingertips to shape into a rough ball.
Quickly and gently roll in your palms to form into a smooth ball, then roll in your topping of choice.
Place the truffles in a single layer on a plate or in a storage container, cover, and refrigerate.
Remove from the refrigerator about 10 minutes before serving.