In a microwave-safe bowl, melt the chocolate chips in the microwave (about 2 minutes). Stir; continue to microwave in short-bursts until completely melted and smooth. With a small spoon, scoop the chocolate into the bottom of each cup. Refrigerate (if using paper cups place in muffin tin and then refrigerate).
Meanwhile, in a medium bowl- combine almond butter and the powdered sugar with a sturdy spoon. Roll teaspoonfuls of the almond butter mixture into little balls. Flatten the balls and place them on top of the 1st layer of chocolate. Top with more melted chocolate and refrigerate to set.
Peel and eat. These may be kept refrigerated or at room temperature.