01 - In a medium bowl, beat the cream cheese and butter together using an electric mixer until completely smooth and creamy, about 2 minutes.
02 - Add the sifted powdered sugar and vanilla extract to the bowl. Mix on medium speed until fully incorporated and no lumps remain.
03 - Gently fold in the crushed pretzels and 1/4 cup of the salted caramel sauce, reserving the remaining sauce for drizzling later. Stir until evenly distributed.
04 - Cover the bowl tightly and refrigerate for at least 1 hour, or until the mixture is firm enough to hold its shape when rolled.
05 - Scoop heaping tablespoons of the chilled mixture and roll between your palms to form smooth, even balls. Arrange on a parchment-lined baking sheet.
06 - Place the tray in the freezer for 30 minutes to 1 hour until the balls are very firm and solid, which helps them hold up during dipping.
07 - Melt the semi-sweet chocolate with the coconut oil (if using) in a microwave in 30-second intervals, stirring between each, or over a double boiler until completely smooth and glossy.
08 - Using a fork or dipping tool, lower each frozen cheesecake ball into the melted chocolate, turning to coat completely. Tap the fork gently against the bowl edge to let excess chocolate drip off.
09 - Return the coated balls to the parchment-lined tray. Drizzle with the reserved caramel sauce and sprinkle lightly with flaky sea salt while the chocolate is still wet.
10 - Refrigerate the finished balls for at least 30 minutes until the chocolate shell is fully set. Serve chilled for the best texture and flavor.