Despite the name, Cocoa butter is vegan and is made by crushing cocoa nibs using a press.
WARNING: Currently, there is no in-game use for cocoa butter. Maybe one day it will be a nice ingredient for soap or something. But be very careful because when operating the press, you have the option of making either cocoa powder or cocoa butter—both from the cocoa paste, and the butter option appears automatically first. So if you don't pay attention, you'll end up with a few kilos of worthless junk. Cantr Staff™ doesn't give refunds.