Preheat oven to 350 degrees F. Prepare baking sheet pan with parchment paper or silicone baking mat.

In a medium bowl, whisk together almond flour, coconut flour, salt, and xanthan gum.

In a large bowl, cream butter using an electric hand mixer. Add sweeteners and stir slightly with a silicone spatula. Beat in egg and vanilla extract. Gradually beat in flour mixture until dough forms.

Using a medium cookie scoop (about 1 tablespoon) or hands, place 12 mounds of dough on baking sheet pan spaced at least 1 inch apart. This dough is not prone to spreading. Flatten until desired thickness (Note: Cooking times will vary depending on cookie thickness). Bake 13-14 minutes. Bake until edges are slightly brown. Allow to cool on baking sheet pan for 2-3 minutes then move to cooling rack. Allow to completely cool before frosting.

To make the frosting, beat cream cheese until smooth using an electric hand mixer. Beat in sweetener and vanilla extract, then add the heavy cream 1 tablespoon at a time until spreadable consistency.

To make caramelized sugar topping, place granular erythritol in a small bowl. Frost cookies then press each one into the bowl of sweetener, coating the frosting with sweetener.

Just before serving, use a culinary torch to caramelize the sweetener on top, then allow to cool for 2-3 minutes. Store cookies in the fridge for up to 4 days.