To make the almond butter filling, combine the almond butter, starch, coconut flour, maple syrup, salt, and almond extract, if using, and stir well until a thick dough is formed.
Use a tablespoon to scoop the dough onto a lined plate or baking sheet, and roll the balls between your hands for a smoother surface, if desired. Place the sheet in the freezer to let the filling firm up while you make the chocolate coating.
To prepare the chocolate coating, whisk together the cacao powder, maple syrup, and coconut oil until smooth. Use a spoon to pour the filling over each almond butter mound. (Avoid dipping them into the mixture, because you want the chocolate to stay on the warm-side to keep it smooth and work-able. If your kitchen is too cold, you might want to set it in a warm oven for a moment to re-melt the chocolate. It should firm up quickly when it touches the cold almond butter filling.
Return the chocolate-covered mounds to the freezer to set, about 15 minutes. Serve directly from the fridge or freezer to keep the chocolate from melting.