01 - Preheat oven to 350°F. Line a baking sheet with parchment paper and set aside.
02 - In a medium bowl, whisk together the almond flour, shredded coconut, erythritol, baking soda, and salt until evenly distributed.
03 - In a large bowl, beat the softened butter with an electric mixer until light and creamy. Add the egg and vanilla extract, then continue mixing until fully incorporated and smooth.
04 - Gradually add the dry ingredient mixture to the wet ingredients, mixing on low speed until a soft, cohesive dough forms. Be careful not to overmix.
05 - Scoop tablespoon-sized portions of dough and roll into even balls. Place them 2 inches apart on the prepared baking sheet. Flatten each ball slightly using the palm of your hand or the bottom of a glass.
06 - Bake for 10 to 12 minutes, or until the edges are lightly golden. Allow the cookies to rest on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely.
07 - In a small microwave-safe bowl or over a double boiler, gently melt the coconut butter and coconut oil together until smooth and pourable. Stir in the powdered erythritol if a sweeter drizzle is desired.
08 - Once the cookies have cooled completely, drizzle the coconut butter mixture evenly over the tops. Allow the drizzle to set at room temperature before serving.