Line a mini muffin tin or baking sheet with 18 mini cupcake liners.
Place the chocolate chips and coconut oil in a microwave-safe bowl. Microwave in 30 second intervals until the chocolate is smooth and melted, stopping to stir between each interval. Alternatively, you can use a double boiler on the stove to melt the chocolate.
Spoon about 1 teaspoon of the melted chocolate into the bottom of each mini cupcake liner, using the back of the spoon to push the chocolate up the sides of the liners slightly.
Place pan in the freezer for 30 minutes to allow the chocolate to firm up.
Meanwhile, in another small bowl, combine the almond butter, 2 tablespoons maple syrup, and1 teaspoon of vanilla extract. If the mixture seems too thick, add 1 tablespoon of water at a time until it resembles a thick caramel sauce (I added 2 tablespoons of water).
Remove the tin from the freezer and scoop about 1 heaping teaspoon of almond butter mixture on top of the chocolate layer, smoothing the surface with a small spatula. Place back in the freezer for another 10 minutes.
Once chilled, top each of the almond butter cups with the remaining melted chocolate and sprinkle with a bit of sea salt. Place the cupcake tin back in the freezer for at least 1 hour.
Store the almond butter cups in the freezer, removing 5 minutes prior to serving. Enjoy!