Preheat the oven to 350°F (175°C) and line a large baking sheet with parchment paper.
In a medium mixing bowl, cream the softened butter and 0.5 cup of powdered sweetener using an electric hand mixer until the mixture is light and aerated.
Incorporate the vanilla extract and sea salt into the butter mixture.
Slowly fold in the almond flour, mixing until a cohesive, soft dough forms.
Wrap the dough in plastic film and refrigerate for 30 minutes to improve structural integrity for rolling.
Place the chilled dough between two sheets of parchment paper and roll to a uniform thickness of 0.25 inches.
Using a 2-inch round or gingerbread man cutter, stamp out cookie shapes and transfer them to the baking sheet.
Bake for 12 to 15 minutes, or until the edges exhibit a faint golden hue.
Remove from the oven and allow the cookies to cool completely on the tray to prevent fracturing.
Prepare the icing by whisking the cream cheese, 6 tablespoons of powdered allulose, and heavy cream until a smooth, pipeable consistency is achieved.
Transfer the icing to a piping bag fitted with a small petal or flat tip.
Pipe horizontal 'bandage' strips across each cookie, leaving a small horizontal gap near the top.
Apply two miniature chocolate chips within the gap of each cookie to serve as the eyes.