In a small bowl, combine the confectioner’s sugar and peanut butter until smooth. Using teaspoon-sized measurements, roll the peanut butter mixture into balls, then push down to form small coin-like circles. Set aside.
In a microwave-safe bowl, melt the chocolate chips in 30 second intervals, mixing in between each blast (this will prevent the chocolate from overheating and burning).
While the chocolate is heating, set up the cupcake liners on a cutting board or other flat surface. Once melted, spoon teaspoon-sized dollops of chocolate into the cupcake liners.
Next, set in the peanut butter coins from earlier. Spoon another dollop of melted chocolate over the peanut butter, creating swirls with a spoon to smooth out the chocolate. Finally, sprinkle the tops of each cup with a pinch of sea salt. Transfer the cups to a fridge or freezer, allowing to cool thoroughly before eating. Nom nom nom.