Before anything else, ensure you have all your ingredients ready. Measure everything accurately. This can save you from unnecessary mishaps later, trust me! It makes the process smoother and more enjoyable.

Take a medium-sized saucepan and place it on low heat. Add in the dark chocolate chips. Stir patiently until it’s completely melted and smooth. You can also melt the chocolate in the microwave in short bursts, being vigilant not to overheat it.

Once your chocolate is beautifully melted, switch off the heat. Add the softened butter and stir until it’s fully incorporated. The mixture should be rich and velvety at this stage, making it hard to resist grabbing a spoon!

In a separate bowl, combine your confectioners' sugar, cocoa nibs, and sea salt. Mixing these together first helps ensure an even distribution of flavors in your mixture.

Now, it’s time to bring it all together! Gradually add the dry mixture into the chocolate-butter blend. Use a spatula or wooden spoon to mix thoroughly. It might take some effort, but you want everything to be uniformly combined.

After mixing, pour in the vanilla extract. Stir it in gently—this enhances the chocolate, making each bite divine.

Once everything is combined, it’s time to roll the mixture into balls. Take a small amount of dough in your hands and roll it into a ball about one inch in diameter. You can adjust the size based on your preference. Place them on a lined baking sheet.

It’s crucial now to refrigerate the rolled balls for at least an hour. This allows them to firm up, so they hold their shape when you bite into them.

After chilling, you can enjoy them plain, or roll them in additional confectioners' sugar or cocoa powder for an elegant finish. Serve them on a plate, and watch them disappear!