Preheat your oven to 350°F and line a baking sheet with parchment paper.
In a medium-sized bowl, combine the almond flour and granulated sugar. Set aside.
Using a hand mixer or a stand mixer, beat the egg whites on medium speed until they are foamy and reach soft peaks. Add the almond extract at this stage 9if using) and mix until combined.
Gently fold the dry ingredients into the egg whites using a spatula. Mix until a soft dough forms.
Wet your hands with water to prevent the dough from sticking. Roll the dough into small balls, about 1 inch in diameter. Dip each ball into the powdered sugar, coating it thoroughly.
Place the coated dough balls on the prepared baking sheet, spacing them about 2 inches apart.
Bake in the preheated oven for 15 minutes, or until the cookies have puffed up and the tops are slightly cracked.
Let the cookies cool completely on the baking sheet before transferring to a wire rack.