Preheat oven to 350°F. Toast hazelnuts in an even layer on a cookie sheet for 8 minutes. Cool, coarsely chop and set aside.

Increase oven temperature to 375°F. Grease baking sheet with spray coconut oil.

In large bowl, combine almond flour, unsweetened coconut, hazelnuts, egg whites, 2 tbsp seltzer, 1½ tsp coconut and ½ tsp vanilla extract, salt, butter and xylitol. Mix well.

Drop by rounded 1 tablespoonful (12 cookies) onto prepared baking sheet. Bake 20 minutes, or until light golden brown. Cool cookies on baking sheet 1 minute before transferring to wire racks to cool completely.