In a heavy saucepan set over medium heat, bring cream to a boil. Reduce heat to medium-low or low until only a few small bubbles break through the surface every 2 to 3 seconds.
Remove pan from burner. Stir in grated cheese until melted.
Slice 300 grams dark chocolate into narrow strips. Add sliced chocolate to cream-cheese mixture and stir gently until melted. Stir in butter until melted.
Pour mixture into a shallow baking pan (about 2 inches deep). Cover with plastic wrap and refrigerate 45 minutes. Check the consistency of the mixture: if it is similar to soft fudge, it’s ready for rolling. If not, continue refrigerating and check every 10 minutes until the correct consistency is reached.
Scoop 1 teaspoon of cheese-chocolate mixture out and shape quickly into a ball with cold palms. Repeat with remaining mixture. Place balls on a tray and chill in the refrigerator a few minutes.
Finely slice remaining dark chocolate and melt it in a double boiler.
Dip each ball in the melted chocolate and, when drips stop, roll in or dust with cacao powder.
(Tip: A toothpick inserted halfway into each ball provides a handle for dipping and dusting.)