Heat oven to 325°F. Line 8″ square baking pan with enough foil to overhang sides by 2″; coat with cooking spray. On medium speed, beat ¾ cup Swerve and ⅓ cup butter until smooth, 1 min. Beat in egg and almond extract, then flour and salt until smooth. Spread in pan. Bake until edges are lightly browned and center is baked through, about 25 min. Cool on rack.
On medium speed, beat remaining butter with ⅓ cup Swerve, coconut flakes, 1 cup coconut cream and coconut extract until combined. Spread over crust. Cover; chill until set, 2 hrs.
In microwave-safe bowl, combine chocolate chips and remaining coconut cream; microwave in 15-sec. intervals until smooth. Stir in 2 Tbs. Swerve. Spread over coconut. Cover; chill 1 hr.