Combine the almond flour, softened butter, swerve sugar substitute, vanilla extract and almond extract in a mixing bowl. Beat on high until well combined.

Wrap the dough in plastic wrap, and chill in the fridge or freezer for at least half an hour.

Roll the dough out to about ½ an inch thick between two pieces of parchment paper.

Preheat the oven to 350 degrees.

Use a cookie cutter to cut 12 cookies from the dough.

Transfer the cookies to a parchment or silicone mat lined baking sheet and bake for 10 minutes, or until beginning to brown around the edges.

Let the cookies cool completely.

Place the baking chips and coconut oil in a bowl that is microwave safe. Heat at 30 second intervals until the chocolate is melted and the mixture is combined.

Dip one half of each cookie into the chocolate mixture, and place the cookies back onto a parchment or silicone mat lined baking sheet to set.

You can speed this process up by placing the cookies into the freezer for 5-10 minutes before serving.