First, preheat oven to 350 degrees Fahrenheit. Line baking sheet with parchment paper.
In a skillet over medium heat, add butter. Cook until melted, whisking to prevent burning.
Once butter has melted, add coconut sugar and coconut milk to the skillet.
Once combined and sugar has dissolved, remove from heat.
Then, add almond flour to skillet. Whisk to combine.
Once combined, allow batter to cool for 10 minutes to thicken.
Use a teaspoon to form VERY small circles of dough on lined baking sheet. Keep about 6 inches of space between each circle of dough because they spread!
Then, bake for 6 to 8 minutes, or until bubbly.
Remove pan from oven. Allow cookies to cool for 10 minutes on pan before very carefully removing to a wire rack to finish cooling.
Repeat this process until all cookie batter is used.
Once cookies have cooled, make chocolate glaze.
In a microwave safe dish, melt chocolate chips and coconut oil in 30 second increments. Stop between each increment to stir.
Finally, drizzle melted chocolate over cookies. Garnish with sea salt if desired.