Preheat the oven to 350 degrees.

In a mixing bowl, add the egg whites and the cream of tartar. Beat on high until the egg whites have formed very stiff and dry peaks. Set aside.

In a clean mixing bowl, combine the cream cheese, egg yolks, vanilla extract and 3 tablespoons of low carb sweetener. Beat until smooth and creamy.

Gently fold the egg white mixture into the cream cheese mixture, and mix only until it is just combined.

Fill a piping bag or tool with the mixture, and pipe 20 small circles of the mixture onto a parchment lined baking sheet.

Bake for about 5 minutes, and then turn the heat down to 300 degrees, and bake for another 5-7 minutes until lightly browned on the edges.

Remove the puffs, and let them cool.

Combine the ingredients for the filling in a mixing bowl, and beat on high until stiff peaks form.

Pipe a bit of the filling on the bottom of one puff, and place another on top of the cream to form a little sandwich. Repeat this step to create the remaining cream puffs, and serve.