Preheat your oven to 325°F (163°C) and prepare two large baking sheets lined with parchment paper.

In a mixing bowl, whisk together the almond flour, granulated sugar, and salt until well combined.

In a separate bowl, beat the egg whites on high speed for 2 to 4 minutes until stiff peaks form.

Fold the almond extract into the whipped egg whites and gradually add the dry mixture, combining until a thick batter forms.

Roll about 1-inch portions of the dough into balls and coat each ball in flaked almonds.

Place cookie balls on the prepared sheets, flatten slightly, and bake for 20 to 22 minutes until tops are cracked.

Remove from oven and cool on sheets for about 5 minutes. Dust with powdered sugar before transferring to a wire rack.