Preheat an oven to 350 F. Blend all the dry ingredients, including the almond flour, cacao powder, sea salt, baking soda, and ¾ cup powdered sweetener, in a medium-sized mixing bowl using a whisk to combine.
To the bowl of a stand mixer, combine 12 tbsp room temperature butter, the eggs, and vanilla extract. The mixture will not be smooth.
Add the dry ingredients and cream the mixture until well blended and fluffy for about 1 minute, scraping down the sides at least once.
Use a 1 oz cookie scoop to portion the chocolate cookie dough onto a parchment-lined baking sheet, making sure to leave room for the cookies to spread. Do not flatten the cookies before baking. The height will allow them to stay puffed.
Bake for 10 minutes or until puffed and set. Allow the cookies to cool completely before filling them with the buttercream. Repeat with the remaining batter on a separate baking sheet.
In the bowl of a stand mixer fitted with a paddle attachment, combine two sticks of room temperature butter with 2 cups powdered sweetener. Mix for 5-7 minutes, scraping the bowl down a couple of times until the buttercream has lightened and tripled in size.
Fill a large piping tip fitted with a #825 Wilton tip with the buttercream. Pipe the buttercream in a swirl pattern on the cookie’s bottom, flat side to fill the entire surface. Top with another chocolate cookie with the flat side touching the buttercream. Repeat with the remaining cookies.