Place 12 muffin liners in a muffin pan.
In a saucepan over low heat whisk together, cocoa powder, honey, and salt until coconut oil is melted and ingredients are well combined. Remove from heat.
Place 1T of cocoa mixture into bottom of each liner & freeze ~10 minutes Once cocoa mixture hardens, place 1tsp peanut butter in the center of each cup and “flatten” slightly.
Top with additional 1-1.5T cocoa mixture (enough to cover completely). Place in freezer for 10 minutes or until hardened.
Store PB cups in freezer.