Line a 12-cup muffin pan with paper cupcake liners.
Fill a small pot one-third of the way with water and bring to a simmer. Place a heatproof bowl over the water, ensuring the bottom is not touching the water. Add to the bowl 5 ounces of the chocolate and 1 tablespoon of the coconut oil. Gently stir until melted, 6 to 7 minutes.
Evenly divide the melted chocolate among the cupcake liners (about 2-½ teaspoons each). Place the pan in the freezer until the top of the chocolate is firm, about 10 minutes.
Meanwhile, in a small bowl add the peanut butter, powdered sweetener, almond flour, vanilla, and a pinch of sea salt. Stir until sweetener has dissolved and the mixture is smooth.
Spoon a scant teaspoon of the peanut butter mixture onto the center of each of the set chocolate layer. Use your fingertip to gently spread it into a flat little circle that doesn’t reach the edges. Freeze until the nut butter mixture is firm, about 10 minutes.
Meanwhile, again fill the small pot one-third of the way with water and bring to a simmer. Place a clean heatproof bowl over the water, add the remaining 5 ounces chocolate and 1 tablespoon coconut oil and heat, mixing until smooth, 6 to 7 minutes.
Pour about 2 teaspoons of the melted chocolate over the peanut butter layer, dividing any leftovers evenly. Sprinkle with flaky salt. Freeze until firm, 20 to 25 minutes. Enjoy!