Preheat your oven to 450 degrees.
Using a food processor, place your almonds in and pulse until finely chopped. Add in the nutritional yeast, sea salt, coconut oil and pulse once more until mixture is evenly combined and crumbly.
In a 1-quart (8x6) baking dish, rub in 1/2 tablespoon of coconut oil to prevent gratin from sticking. Then set dish aside.
Using a large skillet, heat up your remaining coconut oil. Place your shallots in the pan and saute on medium heat for 1-2 minutes. Next place in your squash and zucchini. Crack a few sprinkles of fresh sea salt and freshly ground black pepper and let cook until squash gets golden and tender.
Once your squash has completed cooking, pour in your coconut milk and simmer mixture together for 3 minutes.
Remove your mixture from the heat and stir in nutritional yeast.
Carefully ladle the squash mixture into your baking dish. Sprinkle on your topping mixture and pop dish into the oven.
Bake your mixture for 6-8 minutes, until gratin is bubbly and topping is golden brown.
Let cool for a few minutes before serving on your favorite plate and enjoy!