Place the chocolate chips in a microwave safe bowl and microwave in 20 second increments, stirring each time, until smooth. Be careful not to burn the chocolate or it will seize up
Stir the vanilla extract into the melted chocolate
Line a muffin tin with liners
Place 1 ½ teaspoons of the melted chocolate into each muffin liner
Tap the pan down onto the counter top to flatten the chocolate
Place the muffin tin in the fridge or freezer until set (10-15 minutes)
Mix together the peanut butter, powdered sugar and salt in a bowl until combined.
Once the first chocolate layer has hardened, remove the muffin tin from the freezer
Distribute the peanut butter mixture evenly into the 12 muffin cups
Tap the pan onto the counter top again to flatten the peanut butter layer
If your chocolate has hardened, you can microwave it for another 10 seconds to help loosen it up
Drizzle the remaining melted chocolate over the tops, tapping the pan down as you go to flatten the layer
Top the peanut butter cups immediately with flaked sea salt before the chocolate hardens
Place in the fridge or freezer to chill until the chocolate is set