In a small bowl melt baking chocolate in microwave in 20 second increments until smooth. Set aside.
With a stand mixer, beat cream cheese, butter, sugar substitute, and vanilla extract on high until combined.
Mix in the eggs one at a time until each is fully incorporated into the batter.
Add melted chocolate and beat dough until blended.
Add coconut flour, cocoa powder, baking powder, instant coffee and salt. Mix until fully incorporated. Dough will be thick.
Using your hands, roll dough into balls (about the size of a ping-pong ball) and place on a parchment lined baking sheet. Flatten cookies slightly using the bottom of a drinking glass.
Bake cookies for 15-20 minutes. Be careful not to over bake. Let cool completely before icing.
Frosting
In a microwavable bowl, melt butter and baking chocolate in 10 second increments until smooth. Stir in confectioners sugar substitute, coconut oil, instant coffee, and sea salt until combined.
Frost each cookie with about a teaspoon of icing. Let set about 5 minutes and then enjoy!