Place the nuts in an air-tight container. Pour the bourbon over the nuts. Seal and allow to soak overnight (or a couple of days). The next day, have butter at room temperature.
Using a stand mixer, cream the butter and sugar. Fold in the soaked pecans and bourbon using a low speed on your mixer.
Form into 1/2" balls and refrigerate overnight. (They can also be frozen at this stage).
Melt the chocolate and parafin in the top of a double boiler over just-barely simmering water, stirring frequently and scraping down the sides with a rubber spatula to avoid scorching. The chocolate can also be melted in the microwave, but not the wax -- it requires the double boiler.
Line a tray with waxed paper. Dip the balls into the melted chocolate to coat; arrange on the prepared tray.
Store in refrigerator until serving. Put them into paper boxes lined in wax paper to give as gifts. If you make these ahead (two to three weeks), you can keep them in the freezer, too. Just thaw in the refrigerator a couple of days before you gift or serve.