Line a mini muffin pan with 24 paper liners. Set aside.
In a microwave safe bowl, melt the Nutella and coconut oil in the microwave in 30 second intervals until smooth.
Divide evenly into the prepared muffin pan and top with 1 almond each. Transfer the pan to the freezer to harden. Remove from the freezer and transfer to an airtight container. Store in the freezer or the fridge.
Notes
Make sure you use paper liners! The Nutella cups will stick to a regular mini muffin pan otherwise. If you really didn't want to use paper liners, you will need to use a mini silicone muffin pan.
Store in the freezer or fridge. These Nutella cups will turn liquid if they are not in a cool place. I prefer to store them in an airtight container in the freezer for more of a chocolate feel, but the fridge works too if you want them to be a little softer.
Use a mini cookie scoop to scoop Nutella mixture into the muffin pan. This makes distributing the Nutella mixture a lot easier. This extra small cookie scoop would make it a lot easier.