In a food processor, combine figs, almond butter, and water. Process until smooth, scraping down the sides with a spatula as needed.
Using a tablespoon, scoop mixture into your hands and roll into 1-inch balls. Place on a baking sheet or cutting board lined with parchment/wax paper or a silicon baking mat.
Melt chocolate over low heat in a small saucepan or microwave in a microwave-safe bowl in 30-second intervals (stirring between each).
Using a fork, dip fig bites in melted chocolate. Let excess chocolate drip back into the bowl, then place back on a lined baking sheet or cutting board.
Sprinkle chocolate-covered fig bites with flaky sea salt. Place in refrigerator until chocolate is set (~30 minutes). Transfer to an airtight container, then store in the refrigerator for up to 1 week. Enjoy!