Gather and prep all of your ingredients. Pre-heat oven to 300F.
Add pecans (and coconut flakes, if desired) to a sheet pan and bake until toasted and starting to brown. About 5-7 minutes. Remove and let cool.
For the cookies, combine the almond flour, coconut flour, allulose, cinnamon, baking powder, baking soda, and salt in a bowl. Mix together well and set aside.
In a separate bowl, whisk the eggs until frothy, then add in the vanilla extract and continue to mix.
Slowly add the egg mixture into the softened butter and mix well until combined and smooth.
Pour the wet ingredients into the dry and mix thoroughly until no lumps appear.
Fold in the coconut flakes, pecans, and chocolate chips. Place bowl in the fridge for 15 minutes to allow the dough to chill through. If oven was turned off, pre-heat to 300F again.
On a parchment-lined sheet pan, spoon dough into small balls, approximately 2 inches in size. Slightly flatten with the back of a spoon.
Bake for 9-12 minutes or until cookies are golden brown. Let cool on the pan for 5 minutes, then transfer to a wire rack to cool completely.