Prepare the caramel mixture: In a food processor, combine the dates, almond butter, vanilla extract, warm water, and fine sea salt. Blend until the mixture is completely smooth, scraping down the sides as needed. Add the almond flour and process until incorporated.
Shape the caramels: Line a small bread pan or narrow pan with greased parchment paper (use coconut oil or another non-stick option). Scrape the date mixture into the pan and smooth the top with another greased sheet of parchment paper. Press the mixture down using your hands or a spatula to make it even, about 1/2 inch thick.
Freeze the caramels: Place the pan in the freezer for one hour to firm up the caramels.
Prepare the chocolate: While the caramels freeze, temper the chocolate or melt it with a double boiler or in the microwave. If using the microwave method, add 1/2 tablespoon coconut oil to the chocolate to help it melt smoothly.
Cut and coat: Remove the caramels from the freezer and cut into 12 small squares. Dip each caramel square into the melted chocolate using a fork, letting excess chocolate drip off by tapping the fork on the side of the bowl. Place the coated caramels on parchment paper to set.
Sprinkle with sea salt: Before the chocolate fully hardens, sprinkle flaky sea salt on top of each caramel. Let the caramels cool completely.
Storage: If you tempered the chocolate, the caramels can be stored at room temperature for up to one week. If you melted the chocolate with coconut oil, store the caramels in the refrigerator until ready to serve.