Start by adding peanut butter, butter, vanilla and powdered sugar to a large bowl and mix until dough forms. Roll into 1 inch balls and put onto a waxed paper lined cookie sheet. Freeze until firm 20-30 minutes.
Melt chocolate chips in the microwave stirring every 30 seconds until smooth. Press a toothpick into the top of each ball and dip into the chocolate. Drizzle the tops with melted chocolate and sprinkle with sea salt if desired.