01 - Line an 8x8-inch baking pan with parchment paper, ensuring overhang on all sides for easy removal later.
02 - Blend oats in a food processor until coarse flour forms. Add almond flour, melted coconut oil, maple syrup, and salt. Pulse until crumbly dough comes together.
03 - Press mixture evenly into prepared pan to form a compact base layer. Place in freezer while preparing caramel filling.
04 - If dates are firm, soak in hot water for 10 minutes then drain thoroughly. Add dates, coconut milk, almond butter, vanilla, and salt to clean food processor. Blend until completely smooth and creamy, scraping down sides as needed.
05 - Spread date caramel evenly over chilled base. Return to freezer for 20 minutes to set slightly.
06 - Combine chocolate and coconut oil in heatproof bowl. Set over saucepan of simmering water, stirring constantly until smooth and fully melted.
07 - Pour melted chocolate over caramel layer, spreading evenly to cover. Sprinkle immediately with flaky sea salt.
08 - Refrigerate for at least 1 hour or until chocolate is firm and layers are fully set.
09 - Lift bars from pan using parchment overhang. Cut into 16 squares. Store refrigerated in airtight container.