Whisk together almond meal and confectioner's sugar and sift over a large bowl.
Beat egg whites until frothy, 1 to 2 minutes.
Slowly add granulated sugar and almond extract, beat until medium shiny peaks, about 3 to 5 minutes.
Fold egg whites into almond mixture until combined.
Mix vigorously with spatula until the mixture sinks easily into a smooth mass and has the consistency of honey.
Transfer mixture to a pastry bag, cut off 1/2 inch off tip.
Pipe 1-inch rounds about 1 inch apart on parchment-lined sheets.
Let dry 30 minutes to an hour and a half until tops are firm and dry.
Preheat oven to 350. Bake one sheet at a time for about 14 minutes, rotating once.
Let cool completely on wire racks before filling and sandwiching cookies together.
This recipe comes from Martha Stewart.
Other tips I would add: Letting them sit out on the baking sheets makes them work out better. Getting the egg whites beat til they are shiny peaks is important. They will fall when you bake them if you don’t (speaking from experience)!