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Step 1
Preheat the oven to 325ºF and line a baking sheet with parchment paper or a silicone baking mat.
Step 2
In a large saucepan over medium heat, bring the heavy cream to a boil. Reduce the heat to medium low and cook until reduced and slightly thickened, about 5 minutes.
Step 3
Whisk in the sweetener and coconut extract. Sprinkle the surface with xanthan gum and whisk vigorously to combine. Stir in the shredded coconut and set aside.
Step 4
In a large bowl, beat the egg whites with the salt until they hold stiff peaks. Gently fold in the coconut mixture until well combined.
Step 5
Drop by the spoonful into 16 even mounds on the prepared baking sheet. Press 1 almond into the top of each mound.
Step 6
Bake 20 to 25 minutes, until just barely browned around the edges and just firm to the touch. Remove and let cool completely on the pan.
Step 7
In a heatproof bowl set over a pan of barely simmering water, melt the chocolate and coconut oil together until smooth. Dip the bottom of each cookie in the melted chocolate and set on a waxed paper lined tray.
Step 8
Drizzle or pipe the remaining chocolate over each cookie. Refrigerate 30 minutes to set the chocolate.