We always use finely ground almond flour as the base for most of our baked good recipes. We're also sure that coconut flour cannot be substituted 1:1 for almond flour however. For this recipe, we used a blend of almond and coconut flour for a good consistency. Coconut flour is very drying, so a small amount helped in this recipe because of all the moisture from the pumpkin puree. The drying nature of coconut flour helps soak up extra moisture and hold the cookie together. We haven't tested this recipe with a 100% coconut flour base, so we cannot recommend a proper substitute at this time. Sorry!