Gather and prep all of your ingredients. Pre-heat oven to 350F.
Using an electric mixer, cream together the butter, cream cheese, and allulose.
Add in the lemon extract, vanilla extract, and egg yolk. Continue to mix until well combined.
Add in the almond flour, powdered allulose, and baking powder. Mix slowly until a dough is formed.
Scoop dough into balls and roll into the powdered allulose and lemon zest mixture. Place 2-3 inches apart on a lined baking sheet and bake for 12-14 minutes or until just golden.
Allow cookies to cool, then transfer to a container. Refrigerate up to 6 days or freeze for up to 3 months. Enjoy!