Start by getting a deep mixing bowl.
Put the whites of the eggs you have kept at room temperature in the bowl. Mix well. Keep mixing until the mixture becomes foamy.

Tip: It is better to use a whisk or electric mixer, as mixing with a fork can take a long time.

Add erythritol while continuing to mix. But be sure to add slowly to avoid clumping.
Continue mixing for 3-4 minutes. It will all look like a pile of foam. Don’t stop mixing until then. It should look just like the image above

Now, get another mixing bowl. Pour the coconut flour into it.
Add the egg mixture and mix from bottom to top. Do not pour all of the egg mixtures in at once.
Mix some of it first.
Pour the other part and mix. It will go back to the first cream form. Be careful not to over-mix at this point.

Now, take a deep vase or jar that is not too big.
Put the piping bag inside. Pour the mixture in.
If you can pour the mixture directly into the piping bag, you won't need a vase.

Now, get a baking tray. Line it with parchment paper, and squeeze the mixture inside the piping bag into macarons, leaving gaps.
Put water in a small bowl. Dip your finger in the water and rub it over the macarons, applying very little pressure to the tops.

Start preheating the oven. 150 degrees is ideal for preheating and baking.
Let the macarons rest for 10 minutes while the oven preheats.
Place the tray in the oven.
Bake for 20 minutes by turning on the turbofan.

We are now finished with the cooking phase and can move on to the filling. We used cream cheese for the filling.
You can choose any filling you want. But make sure it’s sugar-free so all the effort you put into creating a sugar-free macaron dough isn’t wasted.
Get a clean piping bag.
Put the cream in it.
Squeeze it into a cookie you baked.
Take another cookie and close it. Continue this process until the cookies are done.