Chop the chocolate couverture into small pieces and place it in a bowl.
In a saucepan, heat up the cream and the coffee beans. Bring to boil and keep warm for 5 minutes to infuse the coffee flavor into the cream.
Bring to boil again and strain the boiling hot cream over the chocolate pieces. Let stand for 2-3 minutes.
Add the butter and stir gently with a hard plastic or rubber spatula until a smooth homogeneous chocolate mixture has formed. This mixture is called a ganache.
Add the Kahlua, incorporate very well and pour the mixture into a shallow, cling wrap (plastic film) lined tray. Thickness should be approximately 2-3 cm (approx. 1 inch) thickness.
Chill in the refrigerator for at least 6 hours, best overnight. This will firm up the mixture for easy handling during the rolling and coating process.
Turn the firm, chilled ganache onto a clean surface and with a hot knife, cut 12-15 g (approx. ½ oz) or 2 cm (3/4 inch) cubes out of the chocolate-cream mixture.
Between your palms, roll the ganache cubes into round balls and coat them well with the cocoa powder.
Chill again to firm them up before packing or for storing.