Line a muffin pan with 9 parchment liners. Set aside.
In a medium bowl, combine the coconut oil, coconut sugar, cacao powder, almond butter, almond flour, salt, and vanilla. Mix well until mixture is smooth and everything is combined. It should be like a thick liquid. Divide mixture evenly between the 9 muffin liners and place in the fridge until completely set, 1-2 hours.
Once the chocolate layer is cool, make the coconut mixture. In a small saucepan melt the coconut oil and maple syrup together over medium-low heat. Once fully melted add in the shredded coconut, tapioca starch, and salt.
Mix for 1-2 minutes, until the coconut is completely covered and mixture thickens. Let cool for 5-10 minutes, this helps keel the layers separate.
Remove the muffin tin from the fridge and spoon the coconut mixture over chocolate layer, dividing as evenly as possible. Press the tops down to flatten and place the sliced almonds on top of each one. Place back in the fridge for an hour to set.
Drizzle with melted chocolate chips once set, if desired. Store in the fridge or freezer.