Line a bread pan with parchment paper (this will help when removing the bars to eat! you can also use an 8×8 baking dish but they will be thinner bars)
In a small sauce pan, mix together the coconut oil, cacao powder and coconut milk over medium/low heat and stir until melted
Pour into the lined bread pan and shake a little so the chocolate is evenly distributed
Add to freezer and begin making the top layer
In a medium bowl, whisk together nut butter, coconut oil and coconut milk until creamy and well combined
Pour on top of chocolate layer, sprinkle sea salt and add to freezer to set for about an hour
Remove the bars by lifting up parchment paper from bread pan and slice into pieces