Whisk together cacao powder, melted coconut oil and maple syrup.
Pour a thin layer into a muffin tin. You can use cupcake liners if desired.
Place muffin tin into the freezer for 5 minutes.
Remove and place a dollop of almond butter in the center of each cup. Cover by pouring remaining cacao mixture over top.
Return to the freezer for another 2 minutes allowing the tops to become semi-solid. Remove from the freezer and sprinkle a small pinch of coarse sea salt to each cup.
Return to the freezer for another 5-10 minutes or until solid.