Beat the cold cream cheese and sugar together until light and fluffy, 1 to 2 minutes.
Add the ¾ cup heavy cream, cocoa powder, ¼ teaspoon sea salt, and the vanilla. Beat again until light and fluffy, 1 to 2 minutes more.
Taste. Add the remaining ¼ teaspoon flaky sea salt, if desired, and the remaining 1-2 tablespoons of heavy cream to lighten the texture.
Use immediately or store in the fridge for up to a week.
