Preheat oven to 250°F. Prepare a silicon baking mat or parchment paper on a baking sheet. Drawing 1-inch circles on the backside of the parchment can be helpful. Set aside.

Using a stand mixer with the whip attachment, whip the egg whites, lemon juice, a pinch of salt and 1 tbsp of the xylitol until stiff peaks form.

Sift together 1 tbsp xylitol, almond flour, and cocoa powder.

Add to the egg whites and gently fold in to fully incorporate.

Using a piping bag or simply cut the end of a large zippered plastic bag, fill with the meringue and pipe onto the baking sheet making 1-inch rounds.

Tap the tops with a slightly wet finger if tips remain. Bake for 35-45 minutes. If they begin to brown, decrease temperature by 25 degrees and bake a little longer. Remove from oven and allow to cool down. Once cooled remove with a spatula and set on a fresh piece of parchment paper.

Make Filling: melt chocolate in the microwave at 30 second intervals.

Add coconut cream and remaining 2 tbsp of xylitol using a handheld blender. Whip until thick.

Using a small piping bag, pipe chocolate onto the flat side of 1 macaron then top with the another on the flat side sandwiching together.

Sprinkle with a little cocoa powder as a garnish if desired.