Crush the Nutter Butter cookies until finely ground using a food processor or a zip-top bag and rolling pin.

Mix the crushed cookies, creamy peanut butter, and powdered sugar in a large bowl until a cohesive dough forms.

Roll small portions of the dough into 1-inch balls and place on a lined baking sheet. Refrigerate for 30 minutes.

Melt chocolate chips and coconut oil in a microwave-safe bowl, stirring every 30 seconds until smooth.

Dip each truffle into the melted chocolate using a fork, allowing excess chocolate to drip off, then return to the baking sheet.

Sprinkle with sea salt if desired and refrigerate for at least 1 hour until the chocolate hardens.