Place a bowl over boiling water on the stove. Add chocolate chips or chunks to bowl and stir until melted. It should take about 5 minutes.
Lay out about 10 cupcake liners. I laid mine out in a pie plate so that I didn't need to handle the liners themselves too much. Add just enough melted chocolate to cover the bottom. You don't want the bottom layer to be too thick.
Place in freezer to set about 10 minutes.
While in freezer make your filling. Add pumpkin puree, almond butter, vanilla, cinnamon, nutmeg and icing sugar to a bowl and mix until all incorporated. Taste and adjust if needed.
Remove cups from freezer once the bottom is solid. Add as much filling as you want on top of the bottom. Leave room on the sides for chocolate to cover.
Pour chocolate to cover the filling. Make sure it gets all around.
Put back in the fridge for about 20 minutes to set.