In a small saucepan, melt the butter over medium heat. Once the butter melts completely, reduce the heat slightly and let the butter bubble for another minute. Once you start noticing tiny golden specks at the bottom of the saucepan and reduce the heat slightly again. Stir the butter with a spatula or wooden spoon. Keep a watchful eye because the butter can burn easily at this stage. Continue heating the butter until more golden specks of milk solids form and then turn brown, like the color of milk chocolate. Turn off the heat and pour the browned butter into a bowl immediately. (For reference, it usually takes me about 4 minutes to melt the butter and brown it to the desired color.)
Toast the sesame seeds in a skillet over medium-high heat. In 2 to 3 minutes, you should be able to smell a faint nutty aroma coming from the seeds and see light wisps of smoke coming up the sides of the skillet. Turn off the heat and let the seeds cool for a few minutes.
While the seeds are still warm, very carefully transfer the seeds to the bowl of a food processor, making sure not to spill the seeds everywhere. You can also transfer the seeds to a bowl first if you think you’re going to make a mess.
Add the browned butter, powder sugar, vanilla, extract, and salt (if using). Blend the mixture for about 4 to 5 minutes, stopping and scraping down the sides of the bowl with a spatula frequently. Keep blending the mixture until you get a runny black sesame mixture (see photo below, left). Transfer the filling to a bowl and chill in the refrigerator for a few hours or freeze for about 20 minutes, until the filling turns solid.
Put on a pair of disposable gloves. Then, line a large plate or quarter sheet pan with parchment paper. Scoop out 10 to 11 grams of the black sesame filling (about 2 teaspoons) and roll the filling into a tiny ball. Transfer the ball to the lined plate (or sheet pan), and continue scooping out and rolling the black sesame filling into balls. After shaping about 12 to 13 black sesame balls, you may start to notice that the butter is melting and shaping the filling is getting messier. I like to pop the filling back into the freezer for 10 minutes at this stage to chill the filling again. Once you’ve shaped all of the black sesame filling into balls, freeze them again for at least 30 minutes or overnight (I usually freeze overnight).