01 - Preheat oven to 350°F. Line a baking sheet with parchment paper.
02 - In a large mixing bowl, combine almond flour, cocoa powder, erythritol, baking powder, and salt.
03 - Add softened butter, egg, brewed espresso, and vanilla extract to the dry mixture. Mix until a soft dough forms.
04 - Fold sugar-free chocolate chips into the dough.
05 - Scoop tablespoon-sized portions onto the prepared baking sheet, spacing approximately 2 inches apart. Gently flatten each cookie.
06 - Bake for 10 to 12 minutes until just set. Allow cookies to cool completely on the baking sheet.
07 - In a medium bowl, beat softened cream cheese and butter until smooth. Add powdered erythritol and vanilla extract, then beat until fluffy. Add almond milk, 1 teaspoon at a time, until desired consistency is achieved.
08 - Once cookies are completely cool, spread or pipe frosting onto each cookie.
09 - Optionally, dust with cocoa powder or garnish with chocolate shavings.