Preheat the oven to 350F / 180C / 160 fan.
Place all the dry ingredients for the base (almonds, sweetener, spices, baking powder, xanthan gum and salt) in a mixing bowl and stir to combine.
Add the egg, vanilla and softened butter. Mix to combine. You may need to get your hands involved here to break up the butter. Option to use a food processor.
Roll into a ball. Roll the dough between two sheets of parchment paper, about 1/2 cm thick and place in the freezer for 10 - 15minutes, or until firm. If you find you leave it for too long and it’s too hard, simply let it warm up at room temperature for a few minutes. Cut out your cookies using a 2 inch cookie cutter - bottoms plain and top using a linzer die cut. Make 34 single cookies (17 plain, 17 with cut out). Re-roll any excess dough and repeat the steps above. If the dough becomes too warm to cut at any point, simply pop back into the freezer to firm up again.
Place the cookies on a parchment lined baking sheet and bake for 7 - 8 minutes, or until slightly golden. Remove from the oven and allow to fully cool. These cookies will firm up as they cool so don’t over bake.
To make the frosting , place the cream cheese and sweetener in a mixing bowl and whip using a hand whisk to combine. Add to a piping bag and pipe onto the bottom cookie. Option to spoon if you prefer.
Dust the top of each cookie (the die cut one) with powdered sweetener and place on top of the cream cheese filled base. Press delicately to close.
Storage: Fridge in a Tupperware for up to 3 days. The cookie dough will last up to 5 days but the filling will last up to 3 days.