Melt chocolate, butter and 2tbsp water in a double-boiler. (I actually did this in a metal bowl over lightly simmering pan of water). Make sure the water isn't boiling hard - chocolate melts remarkably quickly and you don't want to rush this process or you'll lose the shiny texture. While melting it, continuously stir the chocolate.
Again, in a double-boiler, whisk the egg yolks and sugar. The eggs should get cooked just a tad. 2-3 minutes, maybe. Again, don't let the water get too hot. Make sure you don't scramble the eggs.
Add the egg mixture to the chocolate mixture and allow to cool slightly below room temperature (You can achieve this by setting it on top of a bowl of ice for a few minutes).
Whip the heavy cream so that you get soft peaks. Basically, you want the peaks to stay, but not too sharply (otherwise the texture isn't as "sexy").
Add ground chipotle and salt to the chocolate/egg mixture and fold in the whipped cream.