In a large mixing bowl, whisk together almond flour, cocoa powder, coconut flour, coconut sugar, baking soda and salt.
Add in butter (or coconut oil) with a wooden spoon, making sure to work out the clumps. Mixture will start to come together and will look very crumbly.
Add in egg and milk and continuing mixing with a wooden spoon until dough come together in a ball.
Divide dough into 2 smaller balls so that it's easier to work with.
Place 1 ball of dough on countertop coated in tapioca flour. Rub tapioca flour on rolling pin and roll out dough to about 1/4 inch thickness. Cut dough into circles using a 2 1/2 inch cookie cutter. Continue rolling and cutting until you have used all the dough, making 18 cookies.
Place cookies on a parchment paper lined baking sheet. Cookies will not spread out as they bake so you can place cookies close together.
Bake cookies at 350 degrees for 10 minutes.
Transfer cookies from baking sheet to a cooling rack and let cool completely.
When ready to fill, take 1 cookie and place a scoop of ice cream (any flavor) on the inside of the cookie then place another cookie on top and squish together, making a sandwich.
If not eating right away, wrap each individual cookie in parchment paper and store in an airtight container, in the freezer.