Preheat the oven to 350°F. Line 2 baking sheets with parchment paper.
In a bowl add the almond flour, coconut flour, erythritol sweetener, xanthan gum, and sea salt. Add the butter and warm water. Knead dough until a ball forms. Let it rest for 10 minutes.
Make the filling:
In a saucepan, add the strawberries and erythritol sweetener and cook for 3 to 5 minutes, stirring, over medium heat, until thickened. Remove from the heat and let cool for 5 minutes. Add the xanthan gum and stir to combine.
On a flat surface, between 2 sheets of parchment paper, roll the dough into a rectangle about ¼-inch thick. Cut the dough into 16 rectangles. Transfer 8 rectangles to the prepared baking sheets. Place the filling in the center of the dough rectangles and cover with the remaining 8 rectangles, sealing the edges by pressing with your fingertips and a fork.
Bake for 20 to 24 minutes or until golden.
Make the icing:
In a bowl, combine the powdered sweetener and the water. While they are warm, drizzle icing on the tarts and sprinkle with the edible dried roses, if using.