Pour the coconut milk into a small pan over a low heat and heat through.
Snap the chocolate into a bowl, add the coconut oil, then pour over the coconut milk and stir gently to combine – it’s important not to mix too quickly.
Stir in the vanilla, then cover the bowl with clingfilm and place in the fridge to set for at least 4 hours.
When the truffle mixture is almost set, toast the desiccated coconut in a dry frying pan over a medium heat for 1 to 2 minutes, or until lightly golden, then tip onto a plate.
Return the pan to the heat, scatter in the nuts and toast for 2 minutes, or until golden. Leave to cool for a few minutes, then finely chop and place onto a second plate.
Spread the cocoa powder over a third plate.
Using a teaspoon, scoop out little balls of the truffle mixture and roll in the palm of your hands, placing them onto a tray as you go. It’s totally up to you how you decorate them – roll the balls in the toasted coconut or chopped nuts, or for a simple finish, roll them in cocoa powder.
Return the decorated truffles to the fridge for around 10 minutes to firm up, then serve.