In a small pot over medium heat, whisk together the coconut milk and sugar. Cook for 20–25 minutes, until thickened and reduced by nearly half. Whisk in the cacao powder and almond butter then remove the pot from the heat and let cool completely, about 20 minutes.
Add the coconut cream to a chilled metal bowl. Using an electric hand mixer, beat the coconut cream on high speed for 3 minutes, until soft peaks form. Add the melted coconut oil and briefly whip to combine.
Add the cacao mixture to the whipped coconut cream mixture and beat on medium speed for 1 minute, until well combined and fluffy.
Distribute the mixture evenly between the prepared muffin cups and top with sliced almonds.
Freeze the cups for 30–60 minutes, until set but not too hard to bite through. Serve immediately, or keep in the freezer to let harden completely, then let sit at room temperature for 15–20 minutes to soften before serving.