In a medium bowl, mix together the peanut butter, honey, coconut flour, and salt. Stir until a dough forms that is easy to handle and roll into balls.
Note: You may need to 1 T of coconut flour to the mixture, if needed to get the right texture for rolling.
Scoop about a tablespoon of dough and roll the dough between your hands to make 1” balls. Place the balls on a pan lined with parchment paper. Put them in the freezer to set until firm, about 20 minutes.
When the peanut butter balls feel firm to the touch, melt the chocolate over low heat.
Remove the peanut butter balls from the freezer, insert a toothpick to make the dipping process easier. Dip each one into the melted chocolate mixture, coating each one to match the image above. Top the chocolate with a sprinkle of coarse sea salt, if desired. Return the chocolate-covered balls to the parchment paper. The chocolate should start to harden right away, but you can place them in the fridge or freezer to set completely.
Serve cold, from the fridge to keep the chocolate firm. These should keep well in an airtight container in the fridge for up to 2 weeks, or in the freezer for up to 3 months.