Prepare the cookie layer:

1. Prepare a cookie sheet lined with parchment paper. Set aside.
2. Add all ingredients for the cookie layer to a medium-sized bowl and stir until everything is well combined.
3. Transfer the mixture onto the prepared cookie sheet. Place an extra piece of parchment paper on top of the cookie mixture and press it down evenly into a flat 8 × 8 square shape.
4. Place the cookie sheet in the freezer for approximately 15 minutes, or until the cookie layer is firm.

Prepare the peanut butter filling:

1. Add all ingredients for the peanut butter filling to a small bowl and stir until everything is well combined and smooth. Depending on the type of peanut butter you use, you may have to add 1 to 2 extra tablespoons of coconut flour to get the mixture thick enough to roll it into a ball shape. Add 1 tablespoon of flour at a time until it firms, but only as needed.
2. Take one spoonful of the mixture at a time and roll it between the palms of your hands into a ball shape. Flatten the ball between the palms of your hands into a round cookie shape about 2 inches in diameter.
3. Remove the cookie sheet from the freezer. Place the flattened peanut butter balls on top of the cookie layer side by side and leaving a little space in between each one. Return the cookie sheet to the freezer for approximately 15 minutes to firm.

Assembly (part 1):

1. Remove the cookie sheet from the freezer. Using the tip of a knife, cut around each flattened peanut butter ball, like you would a cookie cutter, so the cookie layers are the same size as the flattened peanut butter balls. When finished, you should have ten two-layer cookies (peanut butter layer on top of a cookie layer). Remove the excess cookie mixture from the cookie sheet. Set aside.

Prepare the chocolate coating:

1. Add all ingredients for the chocolate coating to a small saucepan and melt on lowest heat until it’s completely melted and smooth, taking care to not let it burn.
2. Dip each two-layer cookie into the chocolate coating so the cookie is completely covered on all sides; use a fork to flip them over and to let the excess chocolate drip off.

Assembly (part 2):

1. Place the cookies back onto the cookie sheet. Return the cookie sheet to the freezer for approximately 30 minutes, or until the chocolate hardens.
2. Store in an air-tight container in the freezer or refrigerator until ready to serve, because they will get soft if left out at room temperature.