01 - Place the finely chopped chocolate in a medium heatproof bowl.
02 - In a small saucepan, heat the heavy cream over medium heat until it just begins to simmer, avoiding boiling.
03 - Pour the hot cream over the chopped chocolate and let sit undisturbed for 2 minutes to melt.
04 - Gently whisk from the center outward until the mixture becomes smooth and glossy.
05 - If used, add butter, vanilla extract, and sea salt; stir until fully incorporated.
06 - Allow the ganache to cool slightly before glazing, or cool further to room temperature for spreading or piping.