Preheat the oven to 325°F (163°C). Gather your mixing bowls, baking tray, and parchment paper.

In a large mixing bowl, combine almond flour, cocoa powder, salt, and baking soda. Whisk until thoroughly mixed.

Stir in powdered sugar (or erythritol) and whisk until well-combined.

Pour in milk of choice and melted coconut oil. Mix until a cohesive dough forms.

Use a cookie scoop to portion out uniform balls of dough. Place them on a tray, spacing them 2 inches apart.

Bake for approximately 11 minutes, until edges are set but centers remain soft.

Let cool on the tray for 5 minutes before transferring to a wire rack.