In a mixing bowl, combine almond flour, shredded coconut, melted butter, and powdered sweetener. Mix well until the mixture resembles wet sand.
Line a baking dish or loaf pan with parchment paper and press the mixture firmly into the bottom, ensuring it is evenly spread.
Place the dish in the freezer for 15 minutes to firm up the base.
In another bowl, combine nut butter, powdered sweetener, vanilla extract, and sea salt. Stir until smooth and creamy.
Spread the nut butter mixture evenly over the chilled base, smoothing it out with a spatula.
Return the dish to the freezer for 20 minutes to allow the filling to set.
Using a double boiler or microwave, melt the sugar-free chocolate chips with coconut oil, stirring until completely smooth.
Pour the melted chocolate over the chilled filling, spreading it evenly to coat the entire surface.
Place the dish back in the freezer for 30 minutes or until the chocolate is fully set.
Once firm, lift the parchment paper to remove the entire block from the dish.
Using a sharp knife, cut into bars or squares as desired.
Store in an airtight container in the fridge or freezer for best results. Enjoy!