Place 1 cup of white chocolate chips into a medium-sized mixing bowl and set aside for later use.

In a small saucepan, melt 1/4 cup of butter over medium heat. Stir in the zest of 1 lemon to infuse the butter with citrus flavor. Add 3 tablespoons of heavy whipping cream and heat until tiny bubbles appear around the edges, just before boiling.

Pour the hot butter and cream mixture through a fine-mesh sieve into the bowl of white chocolate chips to remove the zest. Add 1/2 teaspoon of lemon extract and 2-3 drops of yellow food coloring (optional). Stir gently until the chocolate chips are melted and the mixture is smooth and glossy.

Cover the bowl with plastic wrap or a lid and refrigerate for about 30 minutes, or until the mixture is firm enough to shape.

Use a teaspoon to scoop out small portions of the firm chocolate mixture. Roll each portion between your palms to form bite-sized balls, working quickly to prevent melting.

Place 1/4 cup of powdered sugar into a shallow dish. Roll each truffle in the powdered sugar until evenly coated.

Place the coated truffles on a parchment-lined tray and refrigerate for at least 30 minutes to firm them up and meld the flavors.

Arrange the truffles on a serving plate or package them in gift boxes. Serve chilled or at room temperature. These truffles pair perfectly with tea, coffee, or as an elegant dessert.