Place almonds and coconut chips on a baking sheet (I used the sheet that comes with my toaster oven). Toast the nuts for 5 minutes, then transfer them to a food processor and process on high until smooth and creamy. You might have to scrape the sides down as you go to help the nuts continue to blend. Tip: be patient as this can take 10 - 15 minutes.
Once smooth, add the cacao powder, sugar, and pinch of salt. Blend again until incorporated.
Transfer to a glass container and store in a cool dark place.