Prepare a cookie sheet lined with parchment paper, then set aside.
For the cookie layer:
Add all ingredients for the cookie layer to a medium-size mixing bowl and stir until everything is well combined. The mixture should be slightly moist and sticky.
Transfer the cookie mixture to the prepared cookie sheet and form it into a large ball. Place an extra piece of parchment paper on top of the cookie ball and press it down evenly into a flat 8 x 8 square shape. You can also use a rolling pin to flatten it out.
Place the cookie sheet in the freezer for approximately 15 minutes, or until firm, while you prepare the peanut butter filling.
For the peanut butter filling:
Add all ingredients for the peanut butter layer to a small mixing bowl and stir until well combined and smooth. Depending on the consistency of the peanut butter you use, you may need to add 1-2 extra tablespoons of coconut flour to get the mixture thick enough to roll into a ball shape. Add (1) tablespoon of coconut flour at a time until the mixture firms, but only as needed.
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.
Assembly - Part 1
Remove the cookie sheet from the freezer and place the flattened peanut butter balls on top of the cookie layer side-by-side and leaving a little space in between each one. Then, return the cookie sheet to the freezer to approximately 15 minutes to firm. (See collage photo #1 in the post).
Remove the cookie sheet from the freezer again and using the tip of a sharp knife, cut out the base of each flattened peanut butter ball, using the peanut butter disc as a "cookie-cutter". Remove the excess pieces of cookie mixture. When finished, the cookie layers should be the same size as the flattened peanut butter balls. (See collage photo #2 in the post).
Place the cookie sheet back in the freezer while you prepare the chocolate topping.
Prepare the chocolate topping:
Add all ingredients for the chocolate topping to a small saucepan and melt on the lowest heat and stirring the entire time until it's completely melted and smooth, taking care to not let it burn.
Assembly - Part 2
Remove the cookie sheet from the freezer and dip each two-layer cookie into the melted chocolate so the cookie is completely covered on all sides, using a fork to flip them over and to let the excess chocolate drip off. (See collage photo #3 in the post).
Place the cookie sheet back in the freezer one last time for approximately 30-60 minutes, to firm.
Store them in the freezer until you are ready to serve them because they will get soft and lose their shape if you leave them out at room temperature.
Serving Size: This recipe will make approximately 10 cookies. Nutritional information is for (1) cookie which is (1) serving.