Ingredients:

1 cup Irish whiskey (use a low-carb brand if possible)
1 cup unsweetened almond milk (or other low-carb milk alternative)
2 tablespoons unsweetened cocoa powder
1 teaspoon instant coffee granules (optional)
1 teaspoon vanilla extract
1 teaspoon almond extract
1/2 cup heavy cream (or a low-carb alternative like coconut cream)
3-4 tablespoons erythritol or a low-carb sweetener of your choice, to taste
A pinch of salt
Instructions:

Start by dissolving the instant coffee in the Irish whiskey, stirring well to ensure it’s fully mixed.
In a separate bowl, mix the unsweetened almond milk, cocoa powder, and your chosen low-carb sweetener. Whisk until the cocoa powder is completely dissolved and the mixture is smooth.
Combine the whiskey-coffee mixture with the almond milk-cocoa mixture, stirring well.
Add the vanilla extract, almond extract, and a pinch of salt to the mixture. Stir until everything is well incorporated.
In a separate bowl, whip the heavy cream (or low-carb alternative) until it forms soft peaks. You can sweeten the whipped cream with a little more sweetener if desired.
Gently fold the whipped cream into the Baileys mixture. This will give your low-carb Baileys a nice creamy texture.
Taste the mixture and adjust the sweetness and flavor to your liking. You can add more sweetener, vanilla, or almond extract as needed.
Transfer the low-carb Baileys Irish Cream to a clean bottle or container and store it in the refrigerator. It’s best served chilled.
Remember that the sweetness and flavor can be adjusted to your preference, so feel free to experiment until you achieve the perfect balance for your taste. Enjoy your homemade low-carb Baileys Irish Cream in moderation, and be mindful of your carb intake if you’re following a low-carb or ketogenic diet.