Preheat oven to 200 degrees Celsius.
Place tiger nut flour, almond flour, baking powder, dark brown sugar, and nutmeg into a bowl. Mix until well incorporated.
Add the cold butter and using the fingertips, rub the butter into the flour until well incorporated and looks like breadcrumbs.
In a cup, add the egg, evaporated milk, and vanilla essence and whisk together.
Make a well in the flour mixture and add the liquid egg mixture.
Using a fork, mix the flour mixture until well incorporated. It should be a sticky dough. If needed add little drops of evaporated milk to get a sticky dough.
Grease a cupcake baking tray.
Use an ice cream scoop to scoop into the baking tray.
Bake in the preheated oven for about 20 minutes or until lightly browned.
Remove from the oven, and allow it to completely cool on a rack. Enjoy as a snack or pair with a beverage of your choice