Line 6 standard-size muffin tin cups or 24 mini-muffin tin cups with paper liners.

Place 1 cup of the milk chocolate chips into a microwave safe bowl. Melt the chips in the microwave in 20 second intervals stirring well between each until the chocolate is smooth.

Stir in half the salt and half the coconut oil.

Pour the melted milk chocolate evenly into the muffin cups, tapping the pan on the counter to level the chocolate.

Place the muffin tin in the freezer for 5-10 minutes.

While the chocolate hardens, whip the peanut butter, butter and powdered sugar until smooth.

When the chocolate has hardened remove it from the freezer.

Evenly distribute the peanut butter mixture on top of the set chocolate in the muffin cups, once again tapping the pan on the counter to flatten.

Return the pan to the freezer for an additional 5-10 minutes.

In the meantime, prepare the chocolate for the top layer. Once again, melt the remaining cup of milk chocolate chips in the microwave, stirring often. Stir in the remaining salt and coconut oil.

Remove the pan from the freezer and evenly distribute the melted chocolate into the muffin cups, covering the peanut butter. Tap the pan on the counter to flatten as you go. The chocolate will harden quickly on the cold peanut butter.