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. Mix until completely smooth and thoroughly combined.
03 - Place the mixture between two sheets of parchment paper and roll to approximately 1/2-inch thickness.
04 - Use a small heart-shaped cookie cutter to cut out hearts. Transfer to the prepared baking sheet. Re-roll scraps and continue cutting until all mixture is used.
05 - Freeze the peanut butter hearts for 30 minutes until firm to the touch.
06 - Place chocolate chips and coconut oil (if using) in a microwave-safe bowl. Microwave in 30-second intervals, stirring between each, until completely smooth.
07 - Using a fork or dipping tool, 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 heart before the chocolate sets.
09 - Refrigerate for 10–15 minutes until the chocolate coating is completely firm.