In a heatproof bowl, combine the white chocolate, condensed milk, butter, and salt.

Gently melt over a saucepan of simmering water (double boiler), stirring until smooth.

Remove from heat and stir in the vanilla extract.

Let the mixture cool, then refrigerate for at least 2 hours until firm.

Once chilled, scoop out small portions and roll into balls using your hands.

Roll each truffle in desiccated coconut to coat evenly.

Optional: decorate with festive sprinkles or edible glitter for a Christmas touch.

Store in an airtight container in the fridge until ready to serve.