Using a heavy bottom saucepan, melt butter and brown sugar together over medium high heat and bring to boil. Allow to boil for about two minutes.
Stir in cream, instant coffee (if using), and salt and allow to come to a boil again for about 30 seconds while stirring constantly to avoid scorching. Remove from heat and allow to cool for 10 minutes. Add sifted powdered sugar to mixture and stir in well until a consistent dough is formed. Chill until mixture holds shape similar to play dough, about 2 hours.
Roll sugar dough into 1-inch balls and set on a wax paper lined sheet. Freeze for about 10 minutes for easier dipping.
Melt chocolate and butter at 50% power in 1 minute increments in microwave, stirring after each minute, until melted.
Dip candy balls into melted chocolate and allow to set on the wax paper. Either sprinkle with chocolate cake sprinkles or pipe a very thin stream of chocolate on top, if desired.