Line an 8x8 baking pan with parchment paper, leaving an overhang on the sides for easy removal.
In a medium saucepan over low heat, combine the Low Carb Sweetened Condensed Milk, coconut oil, and cocoa butter, stirring until smooth.
Stir in powdered sweetener until well combined and no clumps remain. Stir in shredded coconut and coconut extract.
Spread mixture into prepared baking pan and refrigerate until firm, at least 2 hours.
Remove from pan by lifting with the overhanging parchment. Cut into desired size and shape (I made 18 long, thin bars).
Freeze bars for 30 minutes.
Line a baking sheet with parchment or waxed paper.
Melt chocolate in small saucepan over low heat, stirring until smooth. Drop a frozen bar into melted chocolate and gently toss with a fork to cover. Remove and shake off excess chocolate, then place on prepared baking sheet.
Repeat with remaining bars. Refrigerate until chocolate is set.
Notes
Serves 18. Each serving has 4 g of carbs and 1 g of fiber. Total NET CARBS = 3 g.167 Calories; 17g Fat (86.5% calories from fat); 2g Protein; 4g Carbohydrate; 1g Dietary Fiber; 22mg Cholesterol; 21mg Sodium