Place soft fat, salt, diabetic sweetener and liquid sweetener in a mixing bowl and whisk until foamy. Stir in the egg. Mix the flour, baking powder and coconut flakes. Add tablespoons to the fat-sugar mixture. Halve the dough and divide each half into 24 portions. Form small balls and press them flat with a fork slightly dipped in flour.
Place on two trays lined with baking paper and bake in a preheated oven (electric range: 175 °C/ gas: level 2) for 15-18 minutes. Remove and let cool on a cake rack. Chop the chocolate and put it in a small bowl with the coconut oil. Melt on a hot water bath. Dip each biscuit one-third into the chocolate. Drain on the cake rack and let dry