Line a muffin pan with 12 cupcake liners and set aside.
In a small bowl, combine almond butter, maple syrup and coconut flour. Whisk until ingredients are combined and become hard to stir. Use a rubber spatula to fold the filling a few times. Cover with plastic wrap and place in the freezer for 15 minutes to firm up slightly.
Place a piece of wax paper on a flat surface or plate. Once the filling has chilled for 15 minutes, remove it from the freezer. Using clean hands, scoop two teaspoons and roll into a ball. Flatten to a disc and place on the prepared non-stick surface. Do this until 12 discs have been formed.
Place the chocolate chips and coconut oil in a microwave-safe bowl. Microwave on high for 1 minute, stir, and then continue to microwave in 20 second increments (stirring in between) until melted fully.
Spoon two teaspoons of melted chocolate into each cupcake liner and gently spread to completely cover the bottom. Tap the side of the muffin pan a few times to even out the chocolate layers.
Place an almond butter disc on top of the chocolate in each cupcake liner.
Spoon two more teaspoons of melted chocolate over each almond butter disc, spreading with the spoon to completely cover the disc and allow the chocolate to run down the sides.
Again, tap the pan a few times gently just to allow the chocolate to form an even layer.
Place the muffin pan in the refrigerator to allow the almond butter cups to firm up for 15 minutes. Store in an air-tight container for up to two weeks in the refrigerator