Add chocolate chips and coconut oil to a medium sized sauce pan
Turn heat on low or medium, and heat until melted, stirring frequently to avoid burning
Once melted, stir in the vanilla extract
Line a muffin tin with 12 parchment paper muffin cups
Add 2 teaspoons of the chocolate mixture to the bottom of each muffin cup
Once finished, shake the pan down to make sure chocolate lays flat in each cup
Place muffin tin in freezer for 10 - 15 minutes, until chocolate hardens
While chocolate is hardening, combine the almond butter, maple syrup, coconut flour, and ¼ teaspoon of sea salt. Use a fork or your hands to combine (the mixture should be dry enough to not stick to your hands)
Once chocolate hardens, distribute almond butter mixture evenly into each of the 12 tins, and use your hands to flatten it down
Pour remaining chocolate over the tops, around 1 ½ - 2 teaspoons per cup, until all of your chocolate is used up
Sprinkle tops generously with flaked sea salt
Place tin back in freezer for around 15 minutes, or until chocolate is hardened
Store the almond butter cups in the fridge or freezer