For the muffins: Preheat the oven to 350 degrees F. Line a 12-cup muffin tin with paper liners.
Whisk together the almond flour, flax seed meal, coconut, baking powder, nutmeg, salt and 1 1/2 teaspoons of the cinnamon in a medium bowl.
Whisk together the coconut oil and confectioners' erythritol sweetener in a separate large bowl. Add the eggs one at a time, whisking to combine. Whisk in the half-and-half and vanilla. Add the dry ingredient mixture to the wet and whisk until well combined (the batter will be very runny).
Using a measuring cup or cookie scoop, divide the batter among the paper liners (they each should be slightly more than three-quarters full). Stir together the walnuts, granulated erythritol sweetener and remaining 1 teaspoon cinnamon in a small bowl. Sprinkle the mixture over the batter in the paper liners.
Bake until a toothpick comes out clean when inserted in the middle of a muffin, 25 to 30 minutes. Let cool slightly, then remove the muffins to a wire rack fitted inside a baking sheet to cool completely.
For the cream cheese icing: Whisk together the cream cheese, cream and confectioners' erythritol sweetener in a small microwave-safe bowl and microwave for 15 seconds to loosen. Drizzle over the cooled muffins before serving.
Erythritol, a sugar substitute, can be found in most health food stores or online.
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