Step 1

Place cashews in a medium bowl; cover with the water, stand 2 hours.

Step 2

Meanwhile, grease a 12-hole (1/3-cup) muffin pan. Line each hole with two 12cm x 1cm strips of baking paper crossed over one another.

Step 3

Make base: process dates to a coarse paste. Add macadamias and cacao nibs; pulse until coarsely chopped. Press rounded tablespoons of the mixture firmly into each hole. Refrigerate.

Step 4

To make caramel: drain cashews well. Process cashews, dates, coconut butter, tahini, maple syrup, salt and the extra water until smooth.

Step 5

Spoon rounded tablespoons of the caramel equally over bases; using wet fingers, level the mixture.

Step 6

Make chocolate layer: place coconut butter and maple syrup in a small saucepan over medium heat, stir until melted; remove from heat. Add cacao, vanilla bean seeds and the hot water; whisk to combine.

Step 7

Spoon rounded teaspoons of the chocolate layer over caramel; using a hot wet spoon, spread chocolate evenly. Freeze 40 minutes or until firm.

Step 8

Loosen cups from side of pan holes with a hot palette knife; remove cups by lifting baking paper strips.