Preheat the oven to 325ºF and line two cookie sheets with parchment paper.
In a large bowl, beat the butter and sweetener together until light and fluffy. Add the egg, egg yolk, lemon zest, and extracts and beat until well combined. Add the almond flour, baking powder, and salt and beat until the dough comes together.
Roll the dough into 1-inch balls and place on the sheets at least 2 inches apart. Flatten slightly with the palm of your hand to about ½ inch thick.
Bake 15 to 18 minutes, until just golden around the edges, switching the pans halfway through baking. The cookies will be very soft still but will continue to firm up as they cool.
Beat the cream cheese and butter together until smooth. Beat in the sweetener and vanilla extract until well combined.
Beat in the lemon juice and lemon zest. Add one tablespoon of cream and beat until smooth. If the frosting is still thick, beat in the additional cream. Beat in a bit of yellow food coloring at a time until a lemon yellow is achieved.
Spread the frosting over the tops of the cooled cookies. Decorate with a bit of grated lemon zest.
To make lemon sandwich cookies, spread about 1 tablespoon of frosting on the bottom of one cookie and top with another cookie. Your dessert is ready!
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