These are the ultimate Keto
Start with room temperature butter. Place the butter in the bowl of a stand mixer fitted with a paddle attachment. Add the powdered sweetener and blend on medium-high speed until light and fluffy. The creaming process will take several minutes, at least 4-5 minutes. Scrape down the bowl a couple of times to ensure the entire mixture is getting incorporated.
Place the whipped buttercream in a medium-sized piping bag fitted with a round piping tip. Pipe 25 evenly spaced round dots of buttercream onto a parchment piece that is lining a baking sheet.
Place the baking sheet in the freezer and chill until firm, preferably overnight or several hours. Once they are firm enough to pick up with your fingers, they can be dipped in chocolate. Keep them in the freezer until the chocolate is ready to go.
Break the chocolate into smaller pieces and place in a small microwave-safe bowl. Add the coconut oil—microwave on high for one minute. Stir the chocolate. Melt in the microwave for another 30 seconds or so until the chocolate is fully melted. If using very dark chocolate, feel free to add sweetener at this point and taste it to make sure it is sweet enough for your taste. Allow the chocolate to cool before dipping the frozen buttercream into it, but do not allow it to cool so much it hardens again.
Dip each buttercream dot into the melted chocolate using a fork, tap each off, allowing the chocolate to drip through the fork, and place it back onto the baking sheet. Once they are all dipped, place them all back in the freezer until solid.