Place chocolate in a medium bowl and set aside. In a small saucepan, heat the cream and butter over medium heat until it reaches a boil. Immediately pour the cream over the chocolate and stir vigorously until smooth, then add spirits. Cover and refrigerate until firm. Once firm, using a cookie scoop, melon baller, or small spoon, spoon out the chocolate then roll into a ball with your hands. Immediately roll in cocoa powder and transfer to wax or parchment paper. Cover and refrigerate until firm.