Melt ¾ cup of semi sweet chocolate chips in a double broiler, stirring consistently. If using a microwave, cook in 30 second intervals, stirring after each interval, until smooth.
Line a mini muffin pan with mini cupcake liners.
Using a small (½ tsp) measuring scoop or brush, evenly distribute the chocolate throughout each cup. If needed, make flat using the back of the spoon, or gentle strokes of the brush until the chocolate is about ⅛ inch thick and covers the entire bottom of each cup. Let sit in the refrigerator for about 20 minutes.
While the first chocolate cools, combine pecan butter, pumpkin, confectioner's sugar, pumpkin spice, pure vanilla extract, salt, and pecan oil (if using) in a small bowl until thoroughly combined. Add to Ziploc bag and squeeze out air before closing.
Cut a small hole in one bottom corner of the bag and pipe about 1 to 1 ½ teaspoon of the pecan butter pumpkin mixture into each cup. Using your finger (slightly dampen it, if needed) or back of a small teaspoon, make the filling the size of a disc with a flat top and round edges. Keep it from touching the sides of the cupcake liners.
Melt the remaining chocolate. Using a small teaspoon, scoop the chocolate over the filling until it fills in the sides and thoroughly covers the top. Sprinkle with coarse sea salt, if desired, and let it sit in the refrigerator for about 30 minutes before serving. Enjoy!