Preheat the oven to 350 F and line a baking sheet with lightly greased parchment paper.

Sift the coconut flour, cocoa powder, and tapioca starch together until well combined.

Mix in the baking soda, coconut oil, and maple syrup. Stir well to combine and transfer to the fridge to chill for about 10 minutes.

Roll the dough out onto a piece of parchment paper and flatten to about 1/4" thickness.

Use a small cookie cutter (1.5" or so, or smaller) to cut small oreo cookies (you'll have about 14-16) and transfer the baking sheet.

Bake in the preheated oven for 10 minutes or until baked through. Remove from the oven and allow to cool slightly before very carefully transferring to a cooling rack. Allow to cool completely.

Make the cream by combining the shortening (or coconut butter) and maple syrup.

Spoon the cream onto one cookie, and use another cookie to sandwich. Use your fingers or the back of a spoon to clean up excess cream on the sides of the cookie.

Eat fresh, or allow to chill in the fridge for 30-45 minutes to let the cream to set and harden.