In a small bowl combine peanut butter and powdered sugar. Mix to combine and set aside for later.
In a small bowl add chocolate chips and coconut oil. Microwave in 20 second increments mixing between each increment until chocolate is completely melted.
Add 1 tablespoon melted chocolate into the bottom of each muffin tin, top with 1 tablespoon of peanut butter mixture, and then finish with another 1 tablespoon of melted chocolate. Sprinkle with flakey salt if using.
Tap your muffin tin to level out the chocolate. Set aside to allow the chocolate to harden, you can also put into the refrigerator to speed up the process.