In a medium mixing bowl, add the almond flour, unsweetened shredded coconut, melted butter, keto sweetener, and almond butter. Using a spatula or your hands, mix everything together slowly until the mixture becomes evenly combined and starts to hold together when pressed. It should feel slightly sticky and moldable—not dry or crumbly. If it feels too dry, add a teaspoon of melted butter at a time until it binds properly.

Scoop out small portions of the mixture (about 1 to 1½ tablespoons each) and roll them gently between your palms to form smooth balls. Place them on a tray lined with parchment paper, then press each ball down gently with your fingers or the back of a spoon to form thick, even discs. Keep them slightly thick so they stay sturdy when layers are added later.

Transfer the tray to the refrigerator and let the discs chill for 15–20 minutes. This step helps the base firm up, making it easier to handle and preventing it from breaking when you add the caramel layer.

While the base is chilling, prepare the caramel by adding heavy cream, butter, and keto sweetener to a small saucepan. Place it over low to medium heat and stir continuously as it warms. Let it gently simmer (avoid rapid boiling) for about 4–6 minutes until it thickens slightly and develops a smooth, caramel-like consistency.

Remove the saucepan from heat and stir in the vanilla extract and xanthan gum. Mix thoroughly to ensure there are no lumps. The xanthan gum will help thicken and stabilize the caramel, so it sets nicely on the cookies instead of running off.

Take the chilled cookie bases out of the refrigerator. Spoon a small amount of caramel (about 1 teaspoon) onto the center of each disc. Use the back of the spoon to spread it slightly, but leave a small border around the edges so the caramel doesn’t spill over when you add the chocolate.

Place the tray back into the refrigerator and chill again for another 15–20 minutes, or until the caramel layer becomes firm to the touch. This step is important to keep the layers neat and stable.

In a heat-safe bowl, combine the sugar-free chocolate and coconut oil. Melt them together using a double boiler or microwave in 20–30 second intervals, stirring in between each interval until the mixture is completely smooth and glossy. Be careful not to overheat the chocolate.

Remove the cookies from the fridge and either dip each one into the melted chocolate for full coating or spoon the chocolate over the top to cover completely. Let any excess drip off, then place them back onto the lined tray.

Return the tray to the refrigerator and chill for 30–45 minutes, or until the chocolate is fully set and firm. Once set, the cookies are ready to serve. For the best texture, let them sit at room temperature for 2–3 minutes before eating so the layers soften slightly and flavors come through perfectly.