Mix together first three ingredients. Set aside.

Combine butter, sweetener, egg yolk, vanilla and 2 Tbsp cream.

Add dry ingredients to wet ingredients and mix well.

Form dough into a ball and refrigerate for at least an hour.

Preheat the oven to 350 degrees F.

Shape dough into 1" balls, dredge balls in egg white, roll in chopped pecans and place on baking sheet covered in parchment paper.

Use thumb to create an indentation in the centre of each cookie.

Bake in oven for 10 minutes. Do not over bake, cookies will seem soft still.

Re-press indentations if needed and allow cookies to cool on a wire rack.

Add butter to a small cooking pot and heat over medium until melted.

Add granulated Swerve, heavy cream and salt and heat until the sweetener is dissolved and the mixture is gently bubbling.

Turn heat to low and stir consistently until caramel darkens and starts to thicken (about 2 minutes). Remove from heat.

Use a teaspoon to fill indentations with caramel.

Sprinkle with coarse sea salt.

Melt chocolate in microwave and drizzle over cookies.