This is a premium, sugar-free shortbread-style cookie with a high butter content. The "20%" likely refers to a significant butter content in the dough, promising a rich, tender, and crumbly texture. Made with no added sugars, it uses sugar substitutes (like maltitol, erythritol, or stevia) to provide sweetness. The flavor focuses on the pure, luxurious taste of high-quality butter and a subtle sweetness, appealing to those on low-carb, diabetic, or sugar-conscious diets who still want an indulgent, buttery treat.