Preheat the oven to 350°F (176°C) and line a baking sheet with a piece of parchment paper.
In a large mixing bowl, mix together the coconut oil, sweetener, water, lemon zest and lemon extract.
1/4 cup (56 grams) refined coconut oil, 3 tablespoons + 1 teaspoon (43 grams) xylitol, 4 teaspoons water, 1 tablespoon lemon zest, 1 1/2 teaspoons lemon extract
Add the almond flour, coconut flour, baking soda and salt.
1 1/3 cups (133 grams) finely ground blanched almond flour, 2 tablespoons (17 grams) coconut flour, 1/2 teaspoon baking soda, 1/8 teaspoon salt
Roll into eight 36-gram balls. Place 3" apart on the prepared baking sheet and press the balls down slightly with your palm.
Bake 12 minutes or until the cookies have lightly browned. The cookies will crackle a little.
The cookies will still be very soft when you remove them from the oven. Let them cool on the pan completely. They're quite cakey out of the oven and have a better texture after sitting for maybe 2-3 hours.
Prepare the frosting. Combine all of the ingredients in a high-powered blender and blend for about 20 seconds at medium or until totally smooth. Don't blend too long or it'll melt. You can also mix this by hand with a large silicon spatula if your coconut butter and oil are soft enough. Spread a heaping tablespoon over each cookie.
1/4 cup (63 grams) coconut butter, 1 tablespoon + 1 teaspoon (17 grams) xylitol, 1 tablespoon (14 grams) refined coconut oil, 2 tablespoons + 1 teaspoon lemon juice, 1 teaspoon or more lemon zest, 1/8 - 1/2 teaspoon lemon extract, pinch salt
Refrigerate iced cookies in an airtight container for up to 5 days. Uniced cookies can be kept in an airtight container at room temperature for about 5 days. Iced and uniced cookies can be frozen for up to 3 months.