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 the mixture is lump-free.
03 - Gently fold in the crushed pretzels and about 2 tbsp of the salted caramel sauce, reserving the remaining sauce for drizzling later.
04 - Cover the bowl tightly with plastic wrap and refrigerate for at least 1 hour, or until the mixture is firm enough to hold its shape when rolled.
05 - Using a tablespoon or small cookie scoop, portion the chilled mixture and roll into 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 up to dipping.
07 - Melt the semi-sweet chocolate with the coconut oil (if using) in a microwave-safe bowl in 30-second intervals, stirring between each, or use a double boiler until completely smooth.
08 - Using a fork or dipping tool, submerge each frozen cheesecake ball into the melted chocolate, tapping gently to remove excess coating.
09 - Return the coated balls to the parchment-lined tray. Drizzle with the reserved caramel sauce and sprinkle lightly with flaky sea salt.
10 - Refrigerate for at least 30 minutes until the chocolate shell is fully set. Serve chilled for the best texture and flavor.