1Place almonds, dates, and coconut in a food processor fitted with the steel blade attachment and process until the mixture is coarse, resembling small pebbles. Add the cocoa and salt and process in to combine. Add the water 1 tablespoon at a time, processing in until the mixture starts to clump, feels slightly wet, and can be easily brought together with your hands.
2Transfer the mixture to a foil-lined pan (I used a 5 1/2" x 12" biscotti pan, but an 8" square pan would also work) and press down into the bottom of the pan to cover the entire surface in a flat, compact layer. Using a large, flat spatula works well here. Once done, set aside while making the almond butter.
3Place the almonds, coconut, and salt in the food processor and process until finely ground. Add the dates and continue to process until a smooth almond butter forms, stopping to wipe down the bottom and sides of the food processor as needed. This will take a while (about 10 minutes with my food processor), so be patient and give your machine a break if it's getting too hot. It may also be helpful to processor half of the nut butter until smooth, and then add the remaining half and continue to process until entirely smooth again. Once smooth, process in vanilla just until mixed in.
4Pour the almond butter over the first layer of the bars and smooth out the top briefly. Shake the pan gently back and forth to further smooth the top layer. Cover tightly with plastic wrap (to avoid touching surface of almond butter) and refrigerate or freeze until set. Once set, use foil to lift bars from pan, and slice as desired.
5Place the chocolate in a microwave-safe bowl and microwave for 30 seconds. Stir and microwave for another 15-30 seconds as needed until the chocolate is completely melted and smooth. Add the coconut oil and stir in until smooth, reheating very briefly if needed to melt the oil completely.
6Transfer sliced bars to a large sheet of parchment paper and use a spoon to drizzle chocolate over bars. Place in refrigerator to set. Store in an airtight container in the refrigerator or freezer.