Pour sweetened condensed coconut milk, almond butter, and a pinch of sea salt into a saucepan over medium heat. Stir well to combine. Stirring constantly, bring to a simmer. Remove from heat. Let cool.
Pour into a plastic wrap lined 6x6" baking dish (or similar size). Place in the fridge to set.
Dark Chocolate Coating
Place a heat proof bowl over a saucepan filled with water (or use a double boiler). Pour the dark chocolate chips and the coconut oil in the bowl over medium heat.
Stirring constantly, heat chocolate mixture until smooth and melted. Turn off heat.
Place 12 cupcake liners in a muffin pan or on a sheet pan. With a tablespoon sized spoon, spread a tablespoonful of melted chocolate into each cupcake liner, spreading chocolate up the sides of the cupcake liner.
Scoop a spoonful of the almond mixture and place it into the chocolate filled cupcake liner. Repeat with the rest of the almond butter filling.
Pour a tablespoonful of chocolate over each almond butter filled chocolate cup. Sprinkle sea salt or sea salt flakes on top. Let set in the fridge.
Notes
An 11.25-ounce can of Nature's Charm sweetened condensed coconut milk has 1 cup of sweetened condensed coconut milk in it, so you'll use half the can.If you use another brand or homemade, make sure to measure ½ cup.These almond butter cups will last about a week in an airtight container in the fridge and several months in the freezer.You can store these in the fridge or freezer. I do not recommend leaving them out on the counter in a container. They'll last longer in the fridge and won't melt.