Combine butter and cream cheese in large bowl. Beat at medium speed, scraping bowl often, until smooth.
Add vanilla; continue beating until well mixed. Reduce speed to low.
Beat, gradually adding low carb powdered sugar replacement, until well mixed.
Place mixture in refrigerator for about an hour (or at least 10 minutes in freezer) so mix is easier to work with.
Use spoon or cookie scoop to scoop out even sized balls. These can be shaped into squares, made into egg shapes (for Easter), or any other shape desired.
Place shaped filling in freezer while making chocolate coating.
In a chocolate melter or double boiler, melt all chocolate coating ingredients together.
Remove the shaped filling from the freezer.
Place each on a fork and into melted chocolate until well coated. Wipe excess chocolate off bottom of fork on side of melter and then set on non-stick sheet to harden.
Repeat until each is covered in chocolate.
Place finished sheets of candy in refrigerator.
Let sit at least an hour then remove and place in covered container. Store in refrigerator.
Makes about 20 candiesThe buttercream filling can be dipped into the chocolate coating multiple times for a thicker chocolate layer. Be sure to let each layer set before dipping again.Alternatively, the shaped filling can be set in the middle of chocolate using a candy mold.