Mix cream filling ingredients together with a hand mixer and set aside. Do not put cream filling in the refrigerator.
Prepare powdered sugar by combining coconut sugar and arrowroot powder in a blender. Blend until it is powder-like. Let sit in the blender until the mixture settles.
Preheat oven to 350 degrees. Line a cookie sheet with parchment paper.
Mix the butter and sugar in a large bowl. Beat together until smooth and creamy. Add flour a little at a time until well mixed. Add a little bit of the coconut milk unit the mix holds together without cracking. It should become a pie crust consistency.
Take small portions of the dough, roll into a ball and place on parchment paper. Have gluten-free flour nearby as the rolling pin will need it.
Roll out dough on parchment paper, the dough should not be much thicker than a nickel.
Cut out wafer rounds using a cookie cutter (use 1⁄2 dollar coin size cookie cutter.)
Place wafer rounds on the lined cookie sheet and bake for 15 minutes or unit wafers are brown.
Gently place cooked wafers on a cooling rack. Let cool completely. They are brittle, so handle gently.
Once cooled, pick up one wafer gently turn it over and add cream filling to the bottom of one cookie wafer place another wafer on top of the cream filling to making a sandwich.
Repeat until all wafers are used and refrigerate any uneaten Butter Gem Sandwich Wafers.
Total carbohydrates per cookie sandwich: 8 grams
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