Preheat oven to 350 degrees.. Line 2 large baking sheets with parchment paper
In a large mixer bowl sift or whisk coconut flour, sweetener, baking powder, and salt until fully combined and no lumps remain
Add eggs. Beat on low 10 seconds to moisten the dry ingredients. Increase speed to medium low. Beat on medium low about 30 seconds or until combined and crumbly
Scrape down the sides of the bowl if needed. Add the butter and the extract. Beat on low about 10 seconds to break up the butter. Increase speed to medium. Beat on medium another 30 seconds or until combined and smooth dough has formed
Scrape down the sides of the bowl and push the dough to the center of the bowl. Press the dough into a large ball and massage in hands to make sure everything is combined and smooth
Place in the refrigerator about 5 minutes so all the ingredients can set well
Remove from the refrigerator. Massage in hands if any large pieces crumble off your dough is too dry add small amounts of milk until smooth if needed
Press or roll dough out to about 1/4 inch thick. Use cookie cutters and cut dough into desired shapes. If no cookie cutter scoop dough out 1 TBS at a time and shape into round cookies by hand
Bake at 350 degrees about 6-8 minutes or until golden around the edges
Remove from the oven. They will be soft but will firm up as they cool. Allow to cool in the pan about 15 minutes to firm up. Transfer to a wire rack and allow to cool completely before frosting them