In a large bowl, beat the butter & brown sugar on medium-high speed until light & fluffy, about 2 minutes.

Beat in the flour, condensed milk & vanilla extract until well incorporated, beating after each addition. Stir in the chocolate chips & pecans or walnuts.

Cover with a plastic wrap & refrigerate for about 1 hour, or until firm enough to handle.

Flour hands. Shape mixture into 1-inch balls. Place on waxed paper-lined baking sheets. Loosely cover & refrigerate for about 15 to 20 minutes, or until the balls are firm again.

In a medium bowl, melt the dark chocolate candy coating. Dip the cookie dough balls into the chocolate & place on the parchment paper.

Let the truffles set until hard, about 15 minutes.

Once set, remelt the dark chocolate candy coating. Place in a small ziploc bag & cut a small hole in one corner. Drizzle the chocolate over the truffles.

Store in the refrigerator & serve cold. Can also be frozen for longer storage.