01 - 
                Place the finely chopped semi-sweet chocolate into a medium heatproof bowl and set aside.
              
              
              
                02 - 
                Bring the heavy cream to a boil over medium heat in a small saucepan. Remove from heat and whisk in espresso powder until fully dissolved.
              
              
              
                03 - 
                Pour the hot cream mixture over the chopped chocolate and let stand for two minutes to soften, then whisk gently until smooth. Incorporate the cubed butter and whisk vigorously until the ganache is glossy and uniform.
              
              
              
                04 - 
                Allow the ganache to cool to room temperature, then cover tightly with plastic wrap and refrigerate for 2 hours or until firm enough to scoop.
              
              
              
                05 - 
                Line two large baking sheets with parchment paper and set them aside.
              
              
              
                06 - 
                Using a teaspoon, scoop approximately 3 teaspoons of ganache and quickly roll between your hands to form balls. Place the truffles on the prepared baking sheets. Refrigerate for at least 20 minutes before coating.
              
              
              
                07 - 
                Fill a medium pot one-third with water and bring to a low simmer. Place a heatproof bowl over the pot, ensuring it does not touch the water. Add two-thirds of the chocolate to the bowl and melt, stirring constantly with a silicone spatula without exceeding 49°C. Remove from heat once melted.
              
              
              
                08 - 
                Add the remaining chocolate in small portions, stirring continuously until fully incorporated. Allow the chocolate to cool to 28°C.
              
              
              
                09 - 
                Place the bowl back over the simmering water and gently reheat the chocolate to a temperature between 31°C and 33°C. Remove from heat; the chocolate should be smooth, glossy, and streak-free.
              
              
              
                10 - 
                Using a fork or candy dipper, dip each truffle into the tempered chocolate, letting excess drip off before transferring back onto the parchment paper. Garnish each truffle with two espresso beans immediately.
              
              
              
                11 - 
                Allow the coated truffles to set at room temperature for about 1 hour until the chocolate is firm.
              
              
              
                12 - 
                Store the truffles in an airtight container at room temperature for up to one week.