Line a mini-cupcake pan with 20 liners. Set aside.
Combine the cocoa powder, coconut oil, maple syrup and salt in a small bowl. Pour about a teaspoon of chocolate mixture into the bottom of each liner, and swish the chocolate around so the bottom of each liner is completely covered. Place in the freezer for 5 minutes, until firm
Place a teaspoon of almond butter into each cup cavity and place in the freezer for an hour until firm. Almond butter takes longer to firm than the chocolate.
Finish off the cups by pouring a teaspoon of chocolate onto each cup. Place in the freezer again until firm. Store in the fridge or freezer to keep from melting.