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For the Soil:
Preheat the oven to 350°F. Mix the butter, almond flour, sugar, flour, and salt together until well combined. Incorporate the cocoa powder and cacao nibs. Roll this mixture out and bake on a lined cookie sheet for 10 to 15 minutes. Allow the mixture to cool before crumbling. Reserve.
To Assemble and Serve:
Put a small amount of absinthe and Frangelico into spray bottles. Spray the cocoa soil with both to coat evenly. Combine the absinthe, Frangelico, vodka, lemon juice, and simple syrup in a cocktail shaker with ice. Shake. Serve up in a chilled martini glass alongside a spoonful of the sprayed cocoa soil.