Preheat oven to 325F and line a cookie sheet with parchment paper.
Place coconut oil in stand mixer and beat at medium speed for about 3-5 minutes, or until coconut oil is soft and creamy.
Slowly add sifted powdered sugar to the coconut oil and continue to beat until the coconut/sugar mixture has a similar consistency to icing.
Add the gluten-free flour, tapioca starch, xanthan gum and salt to the mixer and continue to beat until the cookie dough forms. It takes some time and a strong stand mixer for the flour and the coconut oil to fully blend together. Another option is to knead the dough by hand.
Roll the dough into 1” balls and place on a cookie sheet. Use a fork to flatten the dough balls into cookies.