Line a large baking sheet with parchment paper and place about 130 pretzels on there. If the baking sheet is not large enough, get another one and line is with parchment paper as well before using.
In a medium bowl or in a stand mixer bowl, cream the peanut butter and butter until evenly combined. Add in the brown sugar and vanilla and mix again quickly. Lastly add in the powdered sugar and almond flour and mix just until combined, DO NOT OVER MIX! If it's too sticky add in ¼ of a cup of powdered sugar at a time until the mixture reaches a consistency that is easy to roll.
Roll the peanut butter mixture into balls using about 1 rounded teaspoon of filling. Place the peanut butter ball on of the pretzels prepared on the baking sheet and place another pretzel on top and gently press down to sandwich the peanut butter ball. When you finish all the pretzels place in the freezer for 30 minutes.
In a medium bowl, melt the chocolate chips and coconut oil in the microwave using the 30 second increment method. Continue the process until the chocolate is completely melted.
One at a time dip the pretzel bites diagonally into the chocolate, set on the parchment paper and sprinkle with a little sea salt. Repeat this process until you are done with all the buckeye pretzel bites. Place the baking sheets in the freezer again until the chocolate hardens completely, about 10-15 minutes.
Store in an airtight container in the freezer for up to a month. I find it that these taste better right out of the freezer but depending on your preference you can store them in the fridge and have them straight from there. In the fridge they will last about 5 days.
Notes
These pretzels can be stored in an airtight container in the fridge for up to 5 days. They can also be stored in the freezer for a month.