Melt the coconut oil in the microwave and set aside to cool a bit. Preheat oven to 325 degrees.
In a large bowl whisk the almond flour, cocoa powder, coconut sugar, baking soda, and salt together.
Add the three eggs and cooled coconut oil to the flour mixture. Stir well and add in chocolate chips.
Spray a 9 x 9 baking pan with cooking spray and pour in batter. The mixture will be thick and you will need to spread with a spatula.
Cook for about 20 minutes and then let cool completely before icing.
When cooled make the icing. Melt ½ cup almond butter in the microwave and add 1-2 tablespoon of coconut oil. Stir well. Pour over the cooled brownies. Place in fridge to set for an hour or so before slicing.