Melt 1½ cups of chocolate chips in a double boiler. If you don't have a double boiler you can place a glass or stainless steel bowl in a pot of hot water so that the bottom of the bowl is resting in the water. Stir chocolate chips until they are melted.
Use either silicon molds or liners placed in a muffin tin.
Place about a tbsp of the melted chocolate into each of 12 compartments. Make sure that the chocolate is touching all sides.
Place the tray (s) into the freezer for about 15 minutes to set.
In a separate bowl, mix the almond butter, maple syrup and nutritional yeast until combined.
Place the other 1½ cups of chocolate chips into the double boiler and melt.
Remove the trays from the freezer. Divide the almond butter mixture amongst the 12 cups (about 2 ½ tbsps per cup .
Top with the remaining chocolate (about a heaping tbsp in each cup). You can also sprinkle with a few flakes of sea salt if desired.
Place back in the freezer to set - at least 15 minutes.
You can remove the almond butter cups and place in a storage container.
Place them back in the freezer for storage and remove as required as the chocolate will get very soft if left out.