Preheat oven to 350°F (175°C). Line a baking sheet with parchment paper.
In a medium bowl, beat the softened cream cheese and butter together with an electric mixer until smooth and creamy, about 2 minutes. Add the erythritol and beat until fluffy.
Mix in the egg yolk and vanilla extract until fully incorporated.
Add the almond flour, baking powder, and salt. Stir with a spatula until a soft, slightly sticky dough forms. If the dough feels very soft, refrigerate for 15 minutes to make it easier to handle.
Scoop the dough into 12 equal portions and roll each into a ball. Place them on the prepared baking sheet, spacing about 2 inches apart. Gently press each ball down slightly with the back of a fork.
Bake for 12 to 15 minutes, until the edges are golden and the centers look just barely set. They will seem underdone but will firm up as they cool.
Let the cookies cool on the baking sheet for 10 minutes before transferring to a wire rack. They become perfectly soft and pillowy once cooled.
