Line a mini muffin tin with mini muffin tin liners.
Make a double boiler by heating a small pot filled halfway with water. Place a glass or metal bowl on top of the pot, the bowl should be bigger than the pot.
Place 2 bars of the cacao chocolate (broken in pieces), 2 tbsp. of maple syrup and 2 tbsp. of coconut oil in the bowl on top of the pot. Turn the heat on the stove and melt the chocolate (it will melt as the water heats), stir to combine to make smooth and shiny, remove from the heat. You can also do this in the microwave, start with 30 seconds, stir, add more time (20 seconds at a time) as needed.
Using a teaspoon (one you use for tea, not the actual teaspoon), spoon a small amount into the bottom of each lined cup. If you run out of chocolate, you have put too much in each cup, you may not need it all, save it for the topping. Place muffin tray in the freezer for about 10 minutes.
Remove tray from freezer, using a teaspoon again, dollop a very small amount of almond butter into each cup, try to not let it spread to the edges, freeze again for 10 minutes.
Add the remaining 1 bars, 1 tbsp. of maple syrup and 1 tbsp. of coconut oil to the bowl, place over the double boiler again and melt and stir the chocolate and maple syrup. Remove the cups from the freezer, distribute the chocolate over each almond butter cup, spread it a little with the back of the spoon so that it covers the almond butter and reaches the edges so that it seals in the almond butter. Freeze again for 5 minutes, sprinkle with flaky sea salt, freeze.
Enjoy right from the freezer.