01 - Preheat oven to 350°F. Line a baking sheet with parchment paper.
02 - In a large bowl, cream together softened butter and powdered erythritol until light and fluffy, approximately 2 to 3 minutes.
03 - Beat in the egg and vanilla extract until fully combined.
04 - Add almond flour, hazelnut flour, coconut flour, baking powder, and salt. Mix until a soft, cohesive dough forms.
05 - Scoop tablespoon-sized portions of dough onto the prepared baking sheet. Gently flatten each portion with your palm.
06 - Bake for 10 to 12 minutes until edges are lightly golden. Transfer to a wire rack and cool completely.
07 - In a medium bowl, beat together softened cream cheese, butter, powdered erythritol, and vanilla extract until smooth. Add heavy cream incrementally to achieve desired spreadable consistency.
08 - Once cookies are fully cooled, spread a thin layer of frosting on each cookie.
09 - In a microwave-safe bowl, melt hazelnut butter and coconut oil together for approximately 20 seconds. Stir in powdered erythritol and a pinch of salt until smooth.
10 - Drizzle hazelnut mixture over each frosted cookie in a decorative pattern.
11 - Refrigerate cookies for 15 minutes to allow frosting and drizzle to fully set before serving.