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

Prepare the flax egg by combining the flax meal and water in a large mixing bowl. Stir and allow to sit for 5 minutes.

Add the almond flour, arrowroot starch, espresso powder, and baking soda to the bowl. Stir to combine.

Add the coconut sugar, maple syrup, and coconut oil. Stir to form a dough.

Using a cookie scoop, scoop the cookies onto the baking sheet and evenly space. Use your hand to slightly flatten the cookies. 

Bake in the preheated oven for 15 minutes or until baked through. Remove and allow to cool completely on a cooling rack before frosting.

To make the cream topping, combine the coconut cream, honey, and espresso powder until smooth. Transfer to the fridge to chill for 5-10 minutes while the cookies cool.

Spoon about 2-3 tbsp of the cream topping over each cookie, using the back of the spoon to make even. Lightly dust with cocoa powder before serving.