Here’s a present for the New Year - I strongly suggest you use rum or brandy and not Calvados as Hugh suggests. Green and Black’s Cook's chocolate (and their cocoa for sprinkling) is fab for this. The recipe is tweaked but based on River Cottage chocolate brandy truffles - makes about 50 and I doubt you could eat more than two at a sitting.
Put all the ingredients (except the cocoa) in a heatproof bowl and place over a pan of just-boiled water. Leave to melt, stirring only once or twice. When the truffle mixture is completely melted and blended and thick enough to spoon and not too hot to handle, spoon into petit fours cases on a big tray. You will get drips on your fingers - cook's treat - lick well. Leave to cool, then put the loaded tray into the fridge to chill truffles until firm. Sieve with a bit of cocoa before serving.
Amazing, easy to make, can be done from store ingredients (if you can keep chocolate in store) and gets the best compliments ever. I gave these as presents, making good use of my empty Bravissimo boxes - they take a good number in a single layer, and folks look temporarily aghast that you might have given them lingerie.