In a heat proof bowl or measuring cup, melt cacao butter for top and bottom layers in microwave, oven or stove top. Separate into two equal parts.
Mix all ingredients for lower layer in one part, making sure nut butter is smooth.
Pour into baking parchment lined baking dish or fill mini-muffin tray ⅓ to ½ full.
Place lower level into the freezer for 10 to 15 minutes, or until it is hard enough that it won't mx with upper layer .
While lower layer is in the freezer, mix all ingredients for the top layer into the other half of melted cacao butter, making sure nut butter is smooth and cacao powder is fully incorporated.
Remove lower level trays from the freezer and add the upper level. Return to the freezer and let set for 1 hour.
Once set, remove from the trays. If using the 8x8 dish over parchment, cut into desired size and shape. Place in sealed container and store in the freezer or refrigerator. These will melt at room temperature.