In a large mixing bowl, beat the butter with the allulose and erythritol until light and fluffy. Add the vanilla extract, lemon extract, and egg and beat well until combined.

Add the Keto Chow, almond flour, coconut flour, and baking powder and mix well. Then stir in the almond milk.

Cover the cookie dough and chill in the refrigerator for 30 minutes.

Preheat the oven to 350℉ and line a large cookie sheet with parchment paper

When the dough is chilled, portion it into nine 2-ounce balls. You can use a 1/4 cup to measure out the dough.

Place the balls onto the lined cookie sheet and lightly pat flat into a puck shape, leaving at least an inch between each cookie.

Bake for 13 minutes, rotating the tray after about eight minutes. When done, the cookies will be brown around the edges, and still slightly soft in the center. Allulose browns quickly so the cookies may look darker than standard sugar cookies.

Allow the cookies to cool on the tray for 2-3 minutes before transferring them to a cooling rack. When they are cool enough to touch, turn them over, so the flat bottom is facing up. Let cool completely before making the icing.

To make the icing, sift the erythritol into a large bowl, add the vanilla extract and the warm water one tablespoon at a time, mixing after each addition, until the icing is the consistency of gravy. Place half of the icing into another bowl.

Sift the cocoa powder into one bowl of icing and stir well. Add one teaspoon of warm water to thin it back to the proper consistency. If it is too thick, add more water a 1/4 teaspoon at a time until it is thin enough to pipe.

Place the white icing in a disposable piping bag or a small plastic storage bag and cut the tip to create a small opening.

On the flat side of a completely cool cookie, begin by piping a straight line down the center of the cookie and then pipe around one edge you should have a shape that looks like a capital letter D. Fill in the shape with icing and smooth slightly with a spatula if necessary.

Continue until all the cookies are iced white on one side.

Allow the white icing to set for at least five minutes before repeating the same operation with the chocolate icing on the other half of the cookies.

Place iced cookies on a rack to allow the icing to set as it dries.

When set, store the cookies in a single layer in an airtight container in the refrigerator for three days, or freeze for up to three months.