Prepare the pan. Line an 8x8-inch square pan with parchment paper, leaving overhang on two sides for easy lifting. Lightly grease the paper to prevent sticking.

Mix the dry base. In a bowl, combine shredded coconut, almond flour, powdered sweetener, and salt. Stir until evenly distributed.

Melt and flavor. In a small saucepan over low heat, melt the butter and coconut oil together. Remove from heat and stir in vanilla and coconut extracts.

Combine to form the crust. Pour the melted mixture over the dry ingredients. Stir until the coconut mixture is evenly moistened and clumps together when pressed.

Press into the pan. Transfer the mixture to the lined pan. Use the back of a spoon or a flat-bottomed cup to press it into a tight, even layer. Take a minute here—firm packing helps the bars hold together.

Quick chill. Place the pan in the freezer for 10–15 minutes to set the base while you make the topping.

Make the chocolate layer. Add chocolate and cream to a heatproof bowl. Microwave in 20–30 second bursts, stirring between each, until smooth and glossy. Or melt over a double boiler if you prefer.

Top and set. Pour the melted chocolate over the chilled coconut base and spread into an even layer. Tap the pan gently on the counter to smooth the surface. Sprinkle with flaky sea salt if using.

Chill again. Refrigerate for 45–60 minutes, or freeze for 25–30 minutes, until the chocolate is firm and the base is set.

Slice and serve. Lift the slab out using the parchment. Use a sharp knife warmed under hot water and wiped dry to slice into 16 bars or 25 small squares. Store as directed below.