Preheat the oven to 350°F and line two large baking sheets with parchment paper.

In a medium bowl, whisk together the gluten-free flour, tapioca flour, cocoa powder, baking soda, and salt. Set aside.

Using a stand mixer or hand mixer fitted with the paddle attachment, beat together the ghee and coconut sugar.

Add the egg and beat until combined. Mix in the maple syrup, vanilla, and coconut milk until combined.

Gradually blend in the dry ingredients until the batter is smooth and thick.

Using a spring-loaded 2-tablespoon cookie scoop, drop the batter onto the prepared baking sheets, about 2 inches apart. You should get 24 individual cookies.

Bake the cookies for 10-12 minutes, or until they puff and spring back when lightly pressed in the center. Let them cool on a wire rack.

In a large pourable measuring cup, combine the coconut milk and powdered sugar and mix until smooth.

Beat the palm shortening in a stand mixer for 1-2 minutes until smooth.

Slowly add the milk and sugar mixture and continue whipping until light and fluffy, about 2-3 minutes.

Transfer the filling to a piping bag fitted with a large round tip. Pipe a generous amount of filling onto the flat side of half the cookies, then top with the remaining cookies, twisting gently to secure.