Prepare your 8x8 (or 9x9) pan by lining it with parchment paper - and set aside.
Over medium heat melt your butter, marshmallows and peanut butter stirring until melted and combined. Remove from the heat.
Stir in your rice cereal until evenly distributed and coated in the marshmallow mixture.
Spread out in your prepared pan, pat down until even across the pan.
In a microwave safe bowl, melt your butterscotch morsels with 2 TBSPS of coconut oil. Start with 45 seconds, stir and then if morsels need more time, do 30 second intervals until melted. Pour over the rice cereal treats and spread evenly. Chill in the refrigerator for 10 -15 minutes until set.
In a microwave safe bowl, melt your semi-sweet morsels with 2 TBSPS of coconut oil. Start with 45 seconds, stir and then if morsels need more time, do 30 second intervals until melted. Pour over the butterscotch layer and spread evenly. Chill in the refrigerator for 10 minutes.
Sprinkle on the sea salt flakes.
Cut and enjoy. Best served at room temperature, best stored chilled in the refrigerator.