Heat the cream until it just starts to boil. Not a fast or hard boil but just starting to bubble.
Once the cream starts to boil remove from heat.
In a heat proof bowl add chocolate chips, or crushed chocolate. The finer the chocolate the easier it will melt.
Pour just boiling cream over chocolate.
Let this sit for 2 to 3 minutes. Cover all of the chocolate.
Stir together very slowly until completely combined.
This will be very smooth. If some of the chocolate has not melted, do not microwave right away. Let this come to room temperature and microwave in 10 second intervals until chocolate has melted.
Once chocolate is smooth use right away, or cool until thickened.