Line a muffin tin with paper or silicone liners. The recipe should make about 10-12 pb cups depending on how thick you make your layers.
Melt chocolate chips and coconut oil for 1 minute in the microwave, stir and continue heating on 30 second intervals, until chocolate chips have melted and chocolate is smooth.
Using a spoon pour enough chocolate (about 1-2 teaspoons) to cover the bottom of the liner into each liner. Place tray into the freezer for about 5-10 minutes for the chocolate to set.
In another bowl, add peanut butter, honey, coconut oil and sea salt (if using). Microwave for about 15 – 20 seconds or until mixture is slightly melted and pourable. Stir to combine.
Remove cups from the freezer and pour peanut butter mixture evenly over each cup. Place back in the freezer to set for about 5 minutes.
Pour remaining chocolate over each cup, using just enough to completely cover the peanut butter layer. At this point you can also sprinkle flaked sea salt on top of the chocolate if you want!
Place tin back in the freezer for about 30 minutes to an hour to set completely. Remove from freezer and store in the refrigerator until ready to serve.
Store leftovers in the fridge. They should last at least 5-7 days. For longer storage, store cups in the freezer for up to 2 months.