Preheat the oven to 350ºF. Line a baking sheet with parchment paper.
Cream together the almond butter, unsalted butter, light brown sugar, and granulated sugar. Once it's well combined, whip in the egg and almond extract.
Sift in the flour, baking soda, and salt, and fold to combine.
Scoop out 1 Tablespoon-sized balls and roll them smooth in your hands.
Bake for 10 minutes. Allow to cool for 5 minutes on the pan, and then move to a cooling rack to cool completely.
Melt the chocolate chips in a glass bowl until it's mostly melted and there are still a few solid pieces. Stir to finish the melting, and then stir in the butter.
Dip half of the top of each cookie into the chocolate and place back on the wire rack.
Let the chocolate set for 10 minutes before sprinkling with flaky sea salt.