Line a mini muffin tin with 12 paper liners.
Melt 100g of dark chocolate with 1/2 tablespoon of coconut oil using a double boiler or microwave in 30-second intervals until smooth.
Spoon approximately 2 teaspoons of melted chocolate into each liner, coating the bottom evenly and slightly up the sides.
Place the muffin tin in the freezer for 15 minutes to allow the base layer to set.
In a medium mixing bowl, whisk together pumpkin puree, almond butter, maple syrup, pumpkin pie spice, vanilla extract, and salt until the texture is uniform.
Remove the muffin tin from the freezer and place 1.5 teaspoons of the pumpkin mixture into the center of each chocolate shell.
Melt the remaining 100g of chocolate and 1/2 tablespoon of coconut oil.
Pour the remaining chocolate over the pumpkin filling in each liner, smoothing the tops with a spoon to ensure a complete seal.
Refrigerate the cups for at least 1 hour or until the chocolate is completely firm before serving.