Add macadamia nuts and desiccated coconut (1 1/2 cups as original recipe is written // adjust if altering batch size) to a food processor and mix until a creamy paste is formed, scraping down sides as needed.
Add melted cocoa butter, powdered sugar, vanilla, and sea salt (optional) and mix once more to combine (see photo). Taste and adjust flavor as needed, adding more salt for saltiness, vanilla for vanilla flavor, or powdered sugar for sweetness.
Transfer the mixture to a shallow plate or a bowl and place in the refrigerator to chill for about 1 hour or until firm to the touch (especially in the center). In the meantime, add 3/4 cup (amount as original recipe is written // adjust if altering batch size) desiccated coconut to a small dish (for rolling). Set aside.
Remove mixture from refrigerator and use a Tablespoon or small cookie scoop (I like this one) to scoop out rounded Tablespoon amounts. Either leave as a "disc" shape or gently roll into balls. If you roll for too long, they can start to melt, so don't fuss too much with the shape.
Once formed, add to the desiccated coconut dish and roll to coat. Set on a serving plate. Repeat until all truffles are rolled - about 10.
Set back in refrigerator for 5-10 minutes until mostly firm/set. Store leftovers at room temperature up to 3-4 days, in the refrigerator for 1 week, or in the freezer for 1 month. Best enjoyed at room temperature.
*I used organic powdered sugar in this recipe as opposed to a liquid sweetener (i.e. maple syrup) to help with a creamy, light texture. If trying to cut back on sugar, I recommend subbing stevia extract to taste (start with 1/4 tsp). *Nutrition information is a rough estimate calculated with lesser amount of powdered sugar and with extra coconut for rolling.