Line two baking sheets with parchment paper.
In the bowl of a stand mixer fitted with the paddle attachment, cream the butter until smooth. Add the peanut butter, vanilla and 1/4 teaspoon kosher salt and mix until well-combined.
Add the powdered sugar in three increments, beating between each addition.
Using an ice cream scoop or two small spoons, portion the dough into heaping 1-tablespoon balls and arrange them in a single layer on one of the prepared baking sheets. Freeze the dough balls until they are solid, a minimum 30 minutes.
When ready to dip, melt the chocolate chips and coconut oil in a microwave-safe bowl on 30-second increments, stirring between each increment.
Spear a dough ball with a toothpick or fork then dip it in the melted chocolate so that it’s covering roughly three-fourths of the dough. Transfer the dipped dough onto the second lined baking sheet then repeat the coating process with the remaining dough balls.
Allow the chocolate to set before serving.