01 - Line a baking sheet with parchment paper and set aside.
02 - In a mixing bowl, combine peanut butter, softened butter, powdered sugar, and vanilla extract. Mix until smooth and well combined.
03 - Roll the mixture between two sheets of parchment paper to about 1/2-inch thickness. Use a small heart-shaped cookie cutter to cut out hearts. Place hearts on the prepared baking sheet. Re-roll scraps to use all the mixture.
04 - Freeze the peanut butter hearts for 30 minutes until firm.
05 - In a microwave-safe bowl, melt the chocolate chips and coconut oil in 30-second intervals, stirring until smooth.
06 - Using a fork or dipping tool, dip each peanut butter heart into the melted chocolate, letting excess drip off. Return to the baking sheet.
07 - Immediately sprinkle with flaky sea salt before the chocolate sets.
08 - Chill in the refrigerator for 10–15 minutes until the chocolate is fully set.