In a small saucepan over low heat, melt the milk chocolate chips, stirring frequently until smooth. Remove from heat and let cool slightly.

In a mixing bowl, combine the heavy cream, vanilla extract, and salt. Use an electric mixer to whip the cream until soft peaks form.

Gradually add the powdered sugar and continue to whip until stiff peaks form.

Gently fold the melted chocolate into the whipped cream mixture until fully combined.

In another bowl, mix the cocoa powder and softened butter until smooth.

Using a small scoop or spoon, form the chocolate mixture into small balls and place them on a parchment-lined baking sheet.

Freeze the chocolate balls for about 30 minutes until firm.

Once firm, dip each ball into the cocoa butter mixture to coat evenly.

Place the coated bites back on the baking sheet and refrigerate for another 30 minutes to set.

Serve chilled or at room temperature.