Preheat the oven to 350°F (175°C). Line an 8x8-inch baking pan with parchment paper and spray the sides with coconut oil spray; spray the pan bottom before adding parchment to keep it in place.
In a large pot set over high heat, whisk the 14-ounce can of coconut milk with 1/2 cup of the honey; reserve the remaining 3 tablespoons of honey for the dough. Bring to a boil, boil 1 minute while stirring, then reduce heat to medium and simmer, stirring frequently, until reduced to about 1 cup (about 16–20 minutes). Transfer to a measuring cup and set aside to cool and thicken while you prepare the crust.
Spread the almonds on one baking sheet and the coconut flakes on another. Toast in the preheated oven about 4–5 minutes for the coconut and 10–12 minutes for the almonds, until lightly golden; watch closely to avoid burning. Finely chop the toasted almonds and set both nut and coconut aside.
In a large bowl, beat the softened coconut oil with the remaining 3 tablespoons honey using an electric hand mixer until smooth and creamy. Stir in the sifted coconut flour, cocoa powder, and a pinch of sea salt until a wet dough forms.
Press the dough evenly into the prepared 8x8 pan, smoothing the surface. Bake the crust at 350°F for 7–8 minutes, until the edges are lightly golden. If the crust puffs in places, press it gently back down with a spoon while hot to remove cracks.
As soon as the crust comes out of the oven, evenly sprinkle the chopped toasted almonds over it and lightly press them into the crust. Sprinkle the chocolate chips next, then the toasted coconut flakes.
Pour the cooled, reduced coconut milk mixture evenly over the top so it begins to sink into the layers. Drizzle with 1 tablespoon of the melted almond butter.
Bake at 350°F until the sides are lightly golden brown, about 27–28 minutes.
Remove from the oven and cool to room temperature. Drizzle with the remaining melted almond butter, cover, and refrigerate overnight to set.
The next day, run a very sharp knife around the pan edges, slice into 16 bars, and serve.