01 - Line a baking sheet with parchment paper and set aside.
02 - In a mixing bowl, combine creamy peanut butter, softened unsalted butter, powdered sugar, and pure vanilla extract. Mix with electric mixer or spatula until completely smooth and well combined.
03 - Place the peanut butter mixture between two sheets of parchment paper. Roll with a rolling pin to approximately 1/2-inch thickness.
04 - Use a small heart-shaped cookie cutter to cut out heart shapes. Place hearts on the prepared baking sheet. Gather and re-roll scraps until all mixture is used.
05 - Freeze the peanut butter hearts for 30 minutes until firm and ready for coating.
06 - Place semi-sweet chocolate chips and coconut oil (if using) in a microwave-safe bowl. Microwave in 30-second intervals, stirring between each interval, until completely smooth.
07 - Using a fork or dipping tool, carefully dip each peanut butter heart into the melted chocolate. Allow excess chocolate to drip off, then return to the baking sheet.
08 - Immediately sprinkle flaky sea salt over each chocolate-coated heart before the chocolate sets.
09 - Refrigerate for 10–15 minutes until chocolate is completely set. Store in an airtight container in the refrigerator for up to 2 weeks.