Line a large baking sheet with parchment or waxed paper.
In a medium saucepan over medium heat, combine cream, egg yolks, sweetener, and butter. Cook until thickened, about 10 minutes.
Remove from heat and stir in vanilla, coconut, and pecans. Sprinkle surface with coconut flour and whisk briskly to combine (this helps the butter not settle out).
Let mixture cool 10 to 20 minutes, stirring occasionally. When it is still soft but not runny, scoop tablespoon-sized mounds onto prepared baking sheet (if you have a small cookie scoop, this works well). You should get 20 to 24 mounds. Freeze 1 to 2 hours.
In a heatproof bowl set over a pan of barely simmering water, melt chocolate and cocoa butter together until smooth. Dip the frozen mounds into the chocolate coating with a fork and tap fork firmly against the side of the bowl to remove excess chocolate. Place back on waxed paper and let set, 10 to 20 minutes.
Serves 10 to 12. For 10 servings, each serving has 2.23g NET CARBS.Food energy: 232kcal Total fat: 22.85g Calories from fat: 205 Cholesterol: 66mg Carbohydrate: 6.49g Total dietary fiber: 4.26g Protein: 2.32g Erythritol: 12g