Line a muffin tin with 12 paper muffin liners. If you don't have a muffin tin, you can use 12 silicone muffin liners (even in different shapes like hearts).
Melt the chocolate chips with coconut oil over a double boiler. Stir to mix well until thoroughly melted. This should take about 5-10 minutes.
In a bowl, mix the almond butter, raw honey, vanilla extract and sea salt.
Fill each cupcake liner with 1 tablespoon of melted chocolate. Put the muffin pan in the freezer and let sit for about 5 minutes to allow the chocolate to solidify.
Take out the muffin pan out of the freezer, and then fill the middle of each muffin tin with ½ tablespoon of the almond butter mixture.
Use the remaining melted chocolate to top off all of the muffin liners.
Store in the refrigerator for about 10 minutes to let it solidify.
When ready to serve, take out of the refrigerator and remove the cupcake liner. You’ll have the indentation mark like a store-bought peanut butter cup.