Whisk the coconut flour, baking powder, and salt together in a large mixing bowl. Break up any coconut flour clumps so the finished dough thickens evenly.
Mash 1/4 cup of the blueberries in a separate bowl, unless using frozen blueberries. Keep the remaining berries whole for distinct fruit pockets throughout the cookies.
Beat the softened butter, cream cheese, granulated sugar substitute, vanilla extract, and mashed blueberries with an electric mixer until smooth. The mixture should look evenly blended and lighter in color, with no visible pieces of cream cheese.
Add the eggs one at a time, beating well after each addition. Stop when the mixture looks cohesive and creamy rather than separated.
Fold in the remaining 1 1/4 cups of whole blueberries. Use gentle strokes so the berries stay intact and the dough does not become overly streaked.
Add the dry mixture to the wet mixture and beat until fully incorporated. Within a few minutes, the coconut flour will absorb moisture and noticeably thicken the dough.
Cover the dough and refrigerate it for at least 30 minutes. The chilled dough should feel firmer and easier to portion without spreading through the scoop.
Preheat the oven to 350°F and line a baking sheet with parchment paper. Set the tray up before shaping so the chilled dough goes straight onto the prepared surface.
Portion the dough with a small cookie scoop or tablespoon, then roll each portion into a ball. Keep the portions similar in size so the cookies bake at the same pace.
Arrange the dough balls on the parchment-lined baking sheet. Leave space between them for gentle spreading in the oven.
Press each dough ball down slightly. The rounds should remain thick enough to bake with soft centers.
Bake for 15-20 minutes, until the edges show a light golden ring. The tops should look matte, while the centers still feel soft and delicate.
Leave the cookies on the baking sheet until fully cooled. A faint sizzle may fade as they settle, and the crumb firms as the fats and coconut flour set.
Whisk the confectioners’ sugar substitute, lemon extract, and heavy whipping cream in a small bowl. The glaze should become smooth and fluid enough to fall from a spoon in a thin ribbon.
Drizzle the glaze over the cooled cookies. It will change from translucent to an opaque satin-like finish as it sets on the room-temperature cookies.