Place walnuts, salt and sugar into a food processor using the S blade and process for 10 to 15 seconds.
Add coconut oil and almond butter and process again for another 20 seconds. (The batter will be goopy at first, but it will firm up once it is refrigerated.)
Press this mixture down into a brownie pan and refrigerate for about 10 minutes.
For the chocolate, place all ingredients into a blender (or you can use the food processor again) and blend until smooth.
Pour the chocolate sauce over the nut batter and refrigerate again for about two hours before cutting into squares and serving. (Chocolate nutty bars last up to two weeks in the refrigerator or up to one month in the freezer.)