Preheat oven to 350. Line two large cookie sheets with parchment paper.
Process the almonds in a food processor until they start to break down into a nut butter. Stop the machine and scrape the sides down as needed. Add the sweetener, half and half, butter, egg whites, cinnamon, and baking powder. Process until smooth. Stir in the carrots and coconut flakes.
Using a small cookie scoop make about 40 cookies.
Bake for 15 minutes or until firm to the touch and golden around the edges. Cool completely.
Meanwhile, cream together the filling ingredients with an electric mixer until smooth. Put into a piping bag with a small round or star tip. Press the tip halfway down into the center of each cookie. Gently fill with the icing and then swirl on top.