There are two basic ingredients for this recipe:
Naomi from The Accidental Vegan
recommends 1 cup of coconut oil to 1-2 cups of chocolate. Jocelyn at Brownie Points Blog
recommends 100g coconut oil and 150g chocolate.
I discovered that for an 8oz jar (which makes a super cute gift, btw), the following ratio was perfect (but if you don't have a scale, the first set of measurements is fine!):
90g coconut oil
dash sea salt
Once you try this recipe, you'll want to make it again, and you'll start to think about getting crazy with the flavors. Do it! Use tiny splashes of flavored extracts to get started, and build your flavor profiles from there.