Preheat your oven to 325°F (163°C). Line two baking sheets with parchment paper.

In a mixing bowl, whisk together almond flour, sugar, and salt until well incorporated.

In a separate bowl, beat egg whites on medium-high speed until stiff peaks form (about 2–4 minutes).

Gradually fold in almond mixture and almond extract into the whipped egg whites until fully combined.

Scoop about 1-inch balls of dough, roll in flaked almonds, and place on baking sheets, spaced 2 inches apart.

Slightly flatten each cookie and bake for 20–22 minutes until golden brown and cracked.

Let cool on baking sheets for 5 minutes, then dust with powdered sugar before transferring to a wire rack.