01 - Line a baking sheet with parchment paper and set aside for later use.
02 - Combine peanut butter, softened butter, powdered sugar, and vanilla extract in a mixing bowl. Beat until completely smooth and fully incorporated.
03 - Place the mixture between two sheets of parchment paper and roll to 1/2-inch thickness. Cut heart shapes using a small cookie cutter. Arrange on the prepared baking sheet and re-roll scraps until all dough is used.
04 - Freeze the peanut butter hearts for 30 minutes until firm to the touch, ensuring they hold their shape during dipping.
05 - Place chocolate chips and coconut oil in a microwave-safe bowl. Microwave in 30-second intervals, stirring between each, until completely melted and smooth.
06 - Using a fork or dipping tool, carefully dip each chilled heart into the melted chocolate. Allow excess chocolate to drip off, then return to the baking sheet.
07 - Immediately sprinkle flaky sea salt over each heart before the chocolate sets.
08 - Refrigerate for 10 to 15 minutes until chocolate is completely firm. Store in an airtight container in the refrigerator for up to 2 weeks.