Whisk together the egg whites, allulose, salt, almond extract, vanilla extract, and coconut milk in a large bowl. Add the coconut and stir well until evenly mixed and then refrigerate for 15 minutes to allow the coconut to absorb the liquid.

While coconut soaks, preheat the oven to 350ºF and line a baking sheet with parchment paper.

Scoop 1-inch balls of batter onto the baking sheet (wet your hands to prevent sticking and form into spheres), spacing them 1-2 inches apart. Bake for 20-25 minutes, or until golden. Allow the cookies to cool completely non the sheet.

Beat the butter on medium speed until smooth, about 30 seconds. Add allulose and salt and mix on medium speed until evenly mixed, about 30 seconds. Add the cream and vanilla and beat on medium-high speed until light and fluffy, about 4 minutes, scraping down bowl as needed. This buttercream will keep for up to 2 days, refrigerated, just let it come to room temperature for 30 minutes before using.

Spoon the buttercream over cooled cookies and refrigerate to set.

Combine the butter and chocolate in a heatproof and microwave safe bowl. Melt at 50% power for about 2 minutes, or more as needed stirring every 30 seconds until smooth.

Dip cooled and buttercream coated cookies in the glaze. Allow 20 minutes for the chocolate to set before serving.