Preheat the oven to 350°F (175°C). Line a baking sheet with parchment paper.
This prevents sticking and helps the cookies bake evenly.
Mix the dry ingredients. In a medium bowl, whisk together almond flour, cocoa powder, sweetener, baking powder, and salt until no lumps remain.
Whisk the wet ingredients. In a separate bowl, combine melted butter, egg, vanilla, and espresso (if using).
Make sure the butter is warm, not hot, so it doesn’t scramble the egg.
Combine. Pour the wet mixture into the dry ingredients. Stir until a thick, scoopable dough forms.
Fold in chocolate chips if using.
Scoop and shape. Use a tablespoon or cookie scoop to portion the dough into 10–12 balls. Place them on the baking sheet and gently flatten to about 1/2-inch thickness.
These don’t spread much.
Top and bake. Sprinkle lightly with flaky sea salt. Bake for 9–12 minutes, until the edges are set and the centers look slightly soft.
Do not overbake or they’ll turn dry.
Cool completely. Let the cookies rest on the sheet for 10 minutes, then transfer to a rack. They firm up as they cool, becoming chewy and fudgy.