Chop the bittersweet chocolate finely and place it in a heatproof bowl.
Heat the heavy cream in a saucepan over medium heat until it just begins to simmer.
Pour the hot cream over the chopped chocolate and let it sit for a minute.
Stir the mixture until smooth and glossy, then add the Baileys and salt.
Cover the ganache with plastic wrap and refrigerate until firm, about 2 hours.
Using a melon baller or small scoop, portion out the ganache and roll it into balls.
Roll each truffle in cocoa powder to coat evenly.
Place the truffles on a parchment-lined tray and refrigerate until serving.
