Gather and prep all of your ingredients.
Beat together the cream cheese, butter, and allulose until pale.
Add in the egg and vanilla, then beat again until completely incorporated.
Add in the almond flour, baking powder, and xanthan gum.
Mix together again until smooth and no lumps are present.
Place the dough in plastic wrap and refrigerate for 20-30 minutes to firm up.
Once ready, pre-heat your oven to 325F. Line a baking sheet with parchment paper and form dough into 1.5-inch balls. Place the balls down on the sheet, then press an indentation into the cookies by using your thumb or the back of a spoon. Bake the cookies for 15-18 minutes or until lightly golden.
While cookies are baking, add chopped pecans to a pan over medium-low and toast for 3-4 minutes until fragrant.
In a separate saucepan, combine the butter and allulose over medium heat until bubbling and shiny. Stir frequently to prevent burning.
Add the toasted pecans, heavy cream, cinnamon, vanilla, and salt to taste. Stir together until well combined.
Once cookie bases have cooled, generously spoon the pecan pie filling into each of the indentations.
Store in an air-tight container and enjoy as desired! Keep at room-temp for up to a week, or freeze for long-term storage.