Place vanilla wafers in a sturdy plastic bag and crush with a rolling pin until fine crumbs form.

In a large mixing bowl, combine crushed vanilla wafers, powdered sugar, chopped nuts, cocoa powder, and a pinch of salt; stir with a fork until evenly distributed.

Pour bourbon, melted butter, and vanilla extract into the dry mixture and stir until it resembles moist sand that holds shape when pressed; adjust with extra sugar or bourbon if needed.

Cover the bowl with plastic wrap and refrigerate for at least 30 minutes to firm up the mixture.

Pinch off walnut-sized pieces and roll between your palms into smooth spheres; place on a parchment-lined baking sheet.

Melt chocolate and coconut oil in 30-second microwave bursts or over a double boiler, stirring until smooth.

Skewer each ball with a toothpick and dip into melted chocolate, tapping off excess; return to the parchment-lined sheet.

Let the coated balls sit at room temperature for 2 hours until the chocolate hardens completely before serving or storing.