Line a sheet pan with parchment paper and set aside (note: you want one that will fit in your freezer).

Whisk together almond flour and cocoa powder in a medium bowl. Pour in the Baileys and syrup and mix with a spatula until fully combined (note: if there is some cocoa powder not fully blending in add one teaspoon milk, as needed, but do not make it wet).

Using a 1 ½ tablespoon cookie scoop, place 21 even balls on the baking sheet and roll until smooth (if it is too sticky, you can chill it for 5-10 minutes then roll). Chill your truffles in the freezer for 30 minutes.

If using a microwave method, allow truffles to sit out for 3-5 minutes before moving onto the next step. If using the while melting chocolate on the stove, you can remove them while you do the next step.

Melt your chocolate in a microwave safe bowl in 30 second increments, stirring in between, or over low heat using a double boiler method (heat a couple inches of water on low on the stove with a heat-safe bowl overtop with the chocolate. Allow it to melt slowly, stirring more regularly as it melts faster).

Lower each truffle in the chocolate, ensuring they are fully coated, then give a little tap to remove excess chocolate, then return them to the pan.

Chill in the fridge for 30 minutes, or until the chocolate is set.

Optional step: once chilled you can use the remaining chocolate (rewarmed the same way it was melted) to drizzle over top and add a pinch of sea salt (the salt needs to go on quickly).