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Step 1
Line a standard 12-cup muffin pan with 10 parchment paper cupcake liners or silicone liners. Set aside 10 of the macadamia nut halves for garnish.
Step 2
Grind the remaining nuts in a food processor or blender until they resemble coarse crumbs. Add the avocado oil and continue to process until the mixture becomes a smooth butter.
Step 3
In a heatproof bowl set over a pan of barely simmering water, combine the macadamia nut butter, chocolate, and coconut oil. Stir until melted and smooth.
Step 4
Whisk in the sweetener, cocoa powder, vanilla extract, and fine sea salt. Divide the mixture evenly between the prepared cups, filling each one about one-third full. Refrigerate for 15 minutes, then gently press a macadamia nut half into the top of each cup. Sprinkle lightly with flaked sea salt.
Step 5
Refrigerate until firm, about 1 hour. Store in the refrigerator for up to 2 weeks.