01 - In a large bowl, beat softened butter with light brown sugar and granulated sugar until the mixture is smooth and creamy.
02 - Add milk and vanilla extract to the creamed mixture and mix until uniformly combined.
03 - Gradually mix in heat-treated all-purpose flour and salt, stirring until a soft dough forms.
04 - Gently fold mini semi-sweet chocolate chips into the dough until evenly distributed.
05 - Scoop tablespoon-sized portions and roll them into 24 uniform balls. Arrange on a baking sheet lined with parchment paper.
06 - Place the dough balls in the freezer for 15 to 20 minutes to firm up.
07 - Melt the chopped chocolate and optional coconut or vegetable oil in a heatproof bowl over simmering water or in 30-second intervals in the microwave, stirring until smooth.
08 - Using a fork or dipping tool, dip each chilled dough ball into the melted chocolate, allowing excess to drip off. Return to the parchment-lined sheet.
09 - Refrigerate the coated truffles for at least 20 minutes until the chocolate coating is completely set.