Preheat the oven to 350 F. Prep cookie sheets with parchment paper.

In a bowl, combine both low carb sweeteners (allulose and Sukrin gold) softened butter, and peanut butter. Use the paddle attachment on a stand mixer and combine until fluffy.

Next, beat in the eggs and the vanilla until it is fully incorporated.

Add in the dry ingredients (almond flour, baking powder, and xanthan gum, and salt) and mix until a cookie dough fully forms.

Use a cookie scoop or spoon to evenly create 1 inch balls. Do not make them too large, you should be able to get 3 dozen cookies from this recipe (36 total).

Form the cookies by rolling them evenly between your palms. Then tossing them in extra allulose sweetener before placing them a few inches apart on a baking sheet.

Bake 12 cookies at a time for about 8-10 minutes. They might still look the slightest bit soft in the center and have a lightly golden brown edge, do not over bake however or they will be dry.

Remove the pan from the oven and let them cool for 1-2 minutes before using a teaspoon to place an indentation into the center. Press down lightly (it's ok if the cookie cracks a little at the edges).

Allow them to fully cool with the indent in place before filling with the chocolate.

To make your chocolate filling, combine the chips and the butter into a Pyrex liquid measuring cup and microwave for 30 seconds. Stir and repeat until the chips are melted and the mixture is smooth (be cautious not to burn the chocolate).

Carefully fill a teaspoon or so of chocolate into the center of each cookie. You can use the spout of the measuring cup or a spoon to fill and gently lift up off the chocolate to create a "kiss" effect.

Let them cool for a few hours on the counter so the chocolate sets, but I prefer refrigerating for 15-20 minutes to let them set faster.

Place fully cooled cookies in a container and store for up to 5-7 days or freeze if desired.