In a small sauce pan boil water. Place a mixing bowl over the sauce pan. Add the cocoa butter to the bowl and allow it to melt while stiring with an offset spatula.
Once melted, turn off the flame. Whisk in powdered sugar and cocoa powder until the mixture is smooth.
– Remove bowl from the flame. Transfer chocoalate mixture to a measuring cup and pour the mixture into a chocolate mould. Allow to set in the freezer for 30 minutes or until firm. Enjoy!