01 - In a medium bowl, beat the cream cheese and butter together using an electric mixer until 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 about 1/4 cup of the salted caramel sauce. Reserve the remaining caramel for drizzling later.
04 - Cover the bowl tightly and refrigerate for at least 1 hour, or until the mixture is firm enough to scoop and roll.
05 - Scoop heaping tablespoons of the chilled mixture and roll between your palms to form 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 hold their shape during dipping.
07 - Melt the semi-sweet chocolate with coconut oil (if using) in a microwave in 30-second intervals or over a double boiler, stirring until completely smooth.
08 - Using a fork or dipping tool, submerge each frozen cheesecake ball into the melted chocolate. Tap gently to allow excess chocolate to drip off, then return to the parchment-lined tray.
09 - Drizzle the reserved caramel sauce over the coated balls and lightly sprinkle 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.