01 - Preheat oven to 350°F and line a baking sheet with parchment paper.
02 - In a large bowl, beat softened butter and powdered sweetener until light and fluffy.
03 - Mix in the egg and vanilla extract until fully incorporated.
04 - In a separate bowl, whisk together almond flour, coconut flour, baking powder, and salt.
05 - Gradually blend dry ingredients into wet mixture until a soft dough forms.
06 - Drop tablespoon-sized dough portions onto baking sheet, flattening gently with palm.
07 - Bake for 10–12 minutes until edges turn golden brown. Cool completely before frosting.
08 - Melt butter in small saucepan over medium heat. Stir in allulose and cook 2–3 minutes until browned and fragrant.
09 - Whisk in heavy cream, vanilla, and salt. Simmer 1–2 minutes until thickened, then cool 5–10 minutes.
10 - Spread cooled caramel frosting over cookies. Let set before serving.