Set your oven to 325°F (160°C). Line a baking sheet with parchment paper and set aside.

In a large bowl, whisk together almond flour, powdered sugar, baking powder, and salt, ensuring all the ingredients are evenly combined for a smooth, consistent base.

In a clean mixing bowl, beat the egg whites until they form soft peaks using a hand or stand mixer.

Gently fold the egg whites into the dry mixture using a spatula.

Add the almond extract and orange zest, and mix until a sticky dough forms.

Scoop out 1 tablespoon of dough for each cookie.

Roll each piece in powdered sugar and shape into a slightly flattened oval or round.

Place cookies on the prepared baking sheet, spaced about 1 inch apart.

Bake for 18–20 minutes, until the tops are crackled and dry but the centers remain soft.

Let the cookies cool on the tray for 5 minutes, then transfer to a wire rack to cool completely.

Dust with additional powdered sugar before serving, if desired.