Line the sections of a mini muffin tin with mini cupcake liner.

Place the baking chips and coconut oil into a microwave safe bowl. Heat the chocolate mixture for 30 seconds at a time until the chocolate is completely melted and the ingredients are combined.

Place almost a full tablespoon of the chocolate mixture into the bottom of each mini cupcake liner. Put the tray into the freezer to set for 30 minutes.

In a bowl, combine the peanut butter, sweetener, almond flour and vanilla extract. Stir to combine well.

Fill the sections of the mini muffin tin about ⅔ of the way full with the peanut butter mixture.

Return the tray to the freezer for another hour.

Place the rest of the chocolate back into the microwave and heat at 15 second intervals until it is completely melted and smooth again.

Top each peanut butter cup with another layer of chocolate.

Put the tray into the freezer to set for 15 more minutes before serving.