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Preheat oven to 325 degrees F. Line cookie sheet with parchment paper or silicone baking mat.
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In medium bowl, whisk together dry ingredients.
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Add wet ingredients and combine until dough comes together.
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Wrap dough in plastic wrap and let rest 5 minutes.
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Unwrap and knead 3-4 times.
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Roll dough to ¼-inch thick.
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Using 3-inch cookie cutter, cut shapes and place on lined cookie sheet.
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Bake 25-30 minutes or until treats look very dry and bottoms are browned. (Note: For softer treats, bake for less time.)
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Transfer to wire rack and cool completely.
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In small bowl, combine 4 teaspoons water, coconut oil and honey for icing.
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Microwave for 10-20 seconds or until coconut oil is soft. Whisk to melt oil and combine ingredients.
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Sprinkle cornstarch over wet ingredients, one tablespoon at a time, and whisk to combine thoroughly. (Note: There should be no lumps.)
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Sprinkle xanthan gum over mixture and whisk to thicken into a pipeable consistency. If too thick, add drops of water until desired consistency.
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Spoon icing into piping bag or similar for decorating. Allow icing to harden. (Note: Refrigerate leftover icing. To use icing again, let sit out until at room temperature.)