Many manufacturers of artificial sweeteners such as Splenda or Equal make versions of their products suitable for use in baking diabetic cookies. Some manufacturers produce blends that mimic both white and brown sugar. These sweeteners can reduce the amount of carbohydrates present in baked goods, but not eliminate them entirely.
Replacing sugar in baked goods is a difficult process, because while it is easy to replace the sweetening effect of sugar with artificial products, sugar often plays other roles in a recipe, especially in baked goods. Sugar is hygroscopic, which means it holds onto water and keeps cookies and brownies moist. Sugar also plays a structural role, creating tiny bubbles in cake batter that make the product fluffy and light.
Since replacing sugar with a substitute can cause significant changes in baked goods, bakers looking to make diabetic desserts should follow the directions on sweetener packaging. In many cases, these directions include additional ingredients that should be added or steps that should be taken in a recipe to produce the desired effect. Choosing a recipe specifically designed to use an artificial sweetener tends to produce better results than trying to modify a sugar recipe, since different sweeteners behave differently when cooked.