01 - In a medium bowl, beat the softened cream cheese and butter together using an electric mixer or whisk 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 remainder for drizzling. Stir until evenly distributed throughout the mixture.
04 - Cover the bowl tightly and refrigerate for at least 1 hour until the mixture is firm enough to handle and hold its shape when rolled.
05 - Using a tablespoon or small cookie scoop, portion heaping spoonfuls 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 of cheesecake balls in the freezer for 30 minutes to 1 hour until they are very firm and solid, which helps the chocolate coating set smoothly.
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 on the bowl's edge to allow excess chocolate to drip off.
09 - Return the chocolate-coated balls to the parchment-lined tray. Drizzle with the remaining caramel sauce and lightly sprinkle with flaky sea salt while the chocolate is still wet.
10 - Refrigerate the finished cheesecake balls for at least 30 minutes until the chocolate shell is fully set. Serve chilled for the best texture and flavor.