Melt the chocolate chips in the microwave in 20 second increments, stirring in between, until smooth. Line a muffin tin with cupcake liners (silicone liners work best, but regular paper liners work too). Place about one heaping teaspoon of chocolate in each cup and spread it across the bottom and about halfway up the sides. Refrigerate for 10 minutes.
In the meantime, mix the almond butter and sugar together in a separate bowl. When the chocolate in the cups is firm, divide the almond butter mixture between the 12 cups and spread it out evenly in each cup.
Divide the remaining melted chocolate over the 12 cups of almond butter, spread it to the edges, and refrigerate for an additional 20 minutes, or until firm. Store in the refrigerator in an airtight container.