In a mixing bowl, combine melted coconut butter and agave syrup until smooth. Gradually incorporate oat flour, matcha powder, baking powder, and salt. Mix until the dough is slightly sticky.

If the dough feels too sticky, wrap it in plastic wrap and refrigerate for 30 minutes. Roll out the dough to 1/4 inch thickness and cut shapes with cookie cutters.

Preheat oven to 350°F (175°C) and line a baking sheet with parchment paper. Place shaped cookies on the sheet and bake for about 10 minutes.

Allow cookies to cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely.

For frosting, mix matcha yogurt or melted coconut butter with matcha powder to form a glaze and drizzle over cooled cookies.