Preheat an oven to 350*F. Line a cookie sheet with parchment paper or set a silicone muffin mold on a cookie sheet and set aside.
In a large bowl mix together almond flour, coconut, butter, Allulose and vanilla extract.
In a different bowl you will prepare the egg whites. Using a hand mixer, beat together the egg whites until stiff peaks form.
Place half of the stiff egg whites in the coconut mixture bowl. Gently fold the stiff egg whites into the almond flour mixture. Once the first half is gently mixed in you will do the second half of the egg whites in the coconut mixture just until incorporated.
Using a small ice cream scoop or two spoons place the coconut mixture onto the cookie sheet to form 12 rounded scoops. I like to use a mini ice cream scooper for perfect equal sized cookies.
Bake for 12-14 minutes until the coconut tops start to brown lightly.
Remove the cookies from the oven. While holding the baking sheet firmly with two hands firmly tap the cookie sheet on the counter top. Let cool completely.
Chocolate Drizzle
In a small microwave safe bowl place the coconut oil. Microwave for about 1 minute until fully melted. Pour in low carb chocolate chips into the warm coconut oil and let sit for about 1 minute. Chocolate chips will melt in the warm coconut oil.
If necessary put the chocolate chips back in the microwave for 15 seconds, but careful not to scorch the chocolate.
Once the cookies have cooled, drizzle each cookie or dip the bottom of each cookie into the melted chocolate. Place the cookie sheet in the fridge until chocolate is set.