Preheat oven to 350F, line a cookie sheet with parchment paper.

Combine almond flour, baking soda, and salt in a large bowl.  Mix well then add coconut oil, maple syrup and vanilla extract.  Mix until combined well.  

Roll each cookie into a ball, flatten in the palm of your hand, if edges of cookie crack push them back together.  Using the side of your thumb making two diagonal imprints in the shape of a heart.  (Or just use one thumbprint in the center if you don't want hearts.)

Bake for 12 minutes until edges are golden brown, then let rest for 15 minutes.  (I refrigerated mine and made the frosting the next day.) 

To make frosting combine 1 cup powdered sugar, whipped cream cheese, butter, and vanilla extract and mix using an electric hand mixer.  When combined add second cup of powdered sugar and mix until frosting forms.  

Add frosting to piping bag or ziplock bag (cut of the corner of the ziplock bag) to fill hearts with frosting.  

You will likely have leftover frosting, the recipe is enough for two batches of cookies.