Preheat oven to 350.
In large bowl mix together the coconut flour, swerve, cocoa powder, sea salt, and baking powder.
Add wet ingredients (melted butter, vanilla, eggs, heavy cream) to the bowl and mix well.
Spray two donut pans with non-stick cooking spray.
Spoon batter (it will be thick) into the donut pans.
Cook for about 20 or until a toothpick comes out clean.
Allow to donuts to fully cool.
Once cooled, fully melt the chocolate chips and dunk the donuts into melted chocolate.
Top with optional toppings.