Preheat oven to 300F and grease a 9x13 inch baking pan well.
In a large bowl, whisk together the almond flour, sweetener, cocoa powder, baking powder and salt.
In a medium saucepan, melt butter and unsweetened chocolate together over low heat, stirring until smooth. Add to almond flour mixture.
Stir in eggs, cooled espresso and vanilla extract until well combined. Pour batter into prepared baking pan and smooth the top.
Bake 25 to 30 minutes, until just set in the center. 25 minutes for more fudgy brownies, 30 minutes for more cakey brownies. Remove and let cool completely.
In a large bowl, beat butter and sweetener together until well combined. Slowly pour in cooled espresso, beating until a spreadable consistency is achieved.
Spread frosting over cooled brownies and refrigerate until set, about 1 hour.
In a microwave safe bowl, combine butter and chocolate chips. Heat on high in 30 second increments, stirring in between, until smooth.
Use a spoon to drizzle over frosted brownies.
Serves 20. Each serving has 5.3 g of carbs and 2.62 g of fiber. Total NET CARBS = 2.68 g.Food energy: 216kcal Total fat: 19.70g Calories from fat: 177 Cholesterol: 78mg Carbohydrate: 5.30g Total dietary fiber: 2.62g Protein: 4.51g Sodium: 180mg