Preheat the oven to 350 degrees.
Mix together the butter and swerve sweetener for the cookies until smooth and creamy.
Add in the egg and 1 tsp of vanilla.
In a separate bowl, combine the almond flour, coconut flour, xanthan gum, salt, baking powder and cocoa powder. Stir to combine.
Add the dry ingredients to the wet ingredients and combine well for several minutes.
Roll the dough out between two sheets of wax or parchment paper, until it is about ⅛ of an inch thick.
Use a circle cookie cutter to cut out as many circles as you can. Place them onto a baking sheet, and bake for 10-12 minutes until browned and cooked through. Continue the rolling out, cooking and baking until you run out of dough.
Let the cookies cool.
While the cookies are cooling, combine the cream cheese, butter, vanilla and powdered swerve in a mixing bowl, and beat on high until creamy.
Place a layer of the filling on top of one cookie half, and top with with another cookie half. Repeat until all of your sandwich cookies have been made.