Measure out and prepare all of the ingredients. Grease a muffin pan and preheat oven to 350F.
In a bowl, combine almond flour, allulose, baking soda, and sea salt. Whisk to combine well.
Add in the lemon zest, coconut oil, and vanilla extract. Stir to combine well.
Distribute the mixture between the muffin pan inserts. Bake in the oven for 15 minutes or until golden brown in color.
Make a small indentation in all of the muffins by using an object such as the handle of a spatula.
In a bowl with a mixer, combine coconut milk and vanilla extract. Beat until combined well. Put the mixture into a ziploc bag and cut a small hole in the bottom corner.
Once the muffins have cooled, pipe the frosting into the indentation and on top of the muffins.