If you replace the Sugar and Partially Hydrogenated Oils, cookies are relatively low in Carbs [7g each if you deduct the Sugar Alcohols in most SF Cookies] as long as you don't eat half the box. The latter is one reason [other than the Maltitol] I won't eat the new LC Oreos...as the serving size is 2 OREOs [vs. 3 OREOs for Regular.] Who eats 2 OREOs ??? Or for that matter 3 ???

This would only require them to replace the Sugar with Splenda and the Shortening with Coconut Oil, Palm Oil, or something of that nature. Throw in some Wheat Protein [in place of some of the White Flour] and you could bring the Carbs down a little more. Meringue Cookies are damn near Carb-Free without the Sugar, and might make an interesting addition to their Cookie Sales. Peanut Butter is relatively low in carbs and you might be able to make a Low-Carb Peanut Butter Cookie.