Preheat the oven to 160C
Line a flat baking tray with a sheet of baking paper.
Place the almond meal and coconut flour into a food processor with the cacao nibs, baking powder and salt.
With the motor running, slowly pour the coconut oil, butter and maple syrup into the bowl and mix until it reaches a breadcrumb consistency.
Slowly add the cold water, a little at a time, until the mixture clumps together.
Roll the mixture into small flat discs approx 2 cm in diameter and 1 cm thick and place on the baking paper.
Bake in the oven for 20 minutes, then reduce the heat to 100 C and bake for a further 30 minutes. Rotate the tray and bake for a further 30 minutes.
Allow to cool then store in a dry airtight container.