Line a baking sheet with parchment paper. Spread dates on sheet with the open end (from pitting) face-up.
In a small bowl, combine almond butter, coconut flour, vanilla and sea salt. You could leave the coconut flour out, but it makes this mixture easier to work with. Fill each date with 1 rounded teaspoon of almond butter mixture.
In a prepared double boiler, add chopped chocolate and coconut oil and bring to medium-low heat. If you don't have one, make a double boiler by adding several inches of water to a small pot and placing a stainless steel or glass bowl on top. Add chocolate to bowl. Heat the chocolate, stirring constantly, until it is almost completely melted but there are a few small chunks left. Remove from heat and continue to stir until smooth.
Drizzle each date with approximately 1 tablespoon chocolate, trying to coat the edges. You can scoop up some that falls to the side and pour on top again. Sprinkle dates with cacao nibs, extra sea salt and coconut flakes, if using.
Place dates in the freezer for 30 minutes until chocolate has hardened. Using a sharp knife, remove the rim of chocolate around the bottom (or keep it/eat it!). Keep dates refrigerated if not enjoying immediately. They can sit out at room temperature without melting for 20 minutes.
*If you want an extra thick chocolate layer, save any leftover chocolate from the double boiler and don't add toppings to the first round of chocolate. When dates are frozen, cut off extra chocolate around the bottom and add back to double boiler. Reheat enough to melt and pour over dates. Then add toppings and freeze a second time.