Preheat the oven to 350 degrees F. Line two baking sheets with parchment paper and set aside.
In a medium bowl, whisk together the almond flour, coconut flour, baking soda, salt, and xanthan gum. Set aside.
In a large bowl, beat the butter, brown sugar replacement, and granulated sugar replacement together until smooth. Add the egg and vanilla extract and mix to combine.
Add the dry ingredients to the wet ingredients and mix until just combined. Use a rubber spatula to gently fold in the chocolate chips.
Using a 1.5 tablespoon cookie scoop to portion the cookie dough onto the prepared baking sheets, spacing them 2 inches apart. Gently flatten the cookies. Place a few more chocolate chips on top of each cookie if desired.
Bake for 8-10 minutes or until the cookies are puffed and lightly golden.
Remove the cookies from the oven. Allow them to cool on the baking sheets for 10 minutes before transferring to a wire rack to cool completely.
Notes
The carbs listed for each cookie is 8 grams. After subtracting the sugar alcohols and erythritol, each cookie has a net carb amount of about 2.25 grams.