Place the chopped nuts into a glass jar or container. Pour the bourbon over the nuts, seal tightly, and allow them to soak for a minimum of 8 hours or overnight. This ensures full absorption of flavor.

In a medium mixing bowl, combine the powdered sugar and softened butter until the mixture is light and fluffy. Stir in the bourbon-soaked nuts along with any remaining liquid. If the mixture is excessively sticky, refrigerate it for 30–60 minutes to firm.

Using a small cookie scoop or spoon, portion the mixture into ¾-inch balls. Roll each portion between your palms until smooth. Arrange on a parchment-lined baking sheet. Refrigerate for at least 8 hours or overnight to set.

Line a second baking sheet with parchment paper. In the upper section of a double boiler, melt the semi-sweet chocolate over gently simmering water, stirring frequently until smooth and glossy.

Using a fork or dipping tool, roll each chilled bourbon ball in the melted chocolate until fully coated. Transfer to the prepared baking sheet.

Refrigerate the coated bourbon balls until the chocolate shell has fully hardened. Once set, transfer to a serving tray or storage container. Serve chilled or at room temperature.