Prepare the Oven: Start by heating your oven to 325°F. Line two baking sheets with parchment paper so the cookies do not stick and bake evenly. Set them aside while you mix the dough.
Mix the Dry Base: Add the almond flour and sugar to a large bowl. Stir them together until the mixture looks evenly combined and free of lumps. This helps the cookies bake with a smooth texture.
Add Flavor Elements: Stir the lemon zest into the flour mixture. The zest adds a light brightness that balances the sweetness and almond flavor without tasting like lemon cookies.
Whip the Egg Whites: In a separate bowl, whisk the egg whites until they turn foamy and slightly thick. They do not need stiff peaks. This step helps create the soft interior texture.
Form the Dough: Pour the egg whites and almond extract into the dry ingredients. Mix gently until a sticky dough forms. The dough should hold together but still feel soft.
Shape the Cookies: Scoop small portions of dough and roll them into balls using your hands. Roll each ball in sugar until fully coated. Place them on the baking sheets with space between each one.
Bake Until Set: Bake the cookies for 18 to 22 minutes. The tops should crack and the edges should feel set while the centers stay soft. Let them cool on the tray for a few minutes before moving.