Combine the ½ C. butter, ½ C. Swerve sugar substitute and ¼ cup heavy whipping cream in a pot on the stove over medium heat. Whisk until well combined.
Continue to cook down the mixture until it has thickened and become golden brown. Remove the mixture from the heat and stir in the vanilla and almond extracts.
Pour the mixture onto a small parchment lined baking sheet, and spread it into a thin layer, but not too thin.
Place the baking sheet into the freezer to set until the toffee layer has hardened.
In a microwave safe bowl, combine the Lily’s baking chips and the coconut oil. Microwave for 30 seconds at a time until the mixture is completely melted and combined when stirred.
Let the chocolate mixture cool a bit.
Pour the cooled chocolate mixture into the toffee layer on the baking sheet, and spread it into an even layer on top.
Sprinkle the chopped almonds on top of the melted chocolate layer, and place the baking sheet back into the freezer to set.
Once the chocolate layer has set, break the almond roca into pieces, and serve. Store uneaten almond roca in an airtight container in the freezer.
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