Preheat the oven to 325 ℉ and prepare a cookie sheet by lining it with parchment paper or a baking mat. Optionally, consider doubling the cookie sheet to create an air pocket, which can help reduce browning on the bottom (refer to the video demonstration for further guidance). Set the prepared sheet aside for later use.
In a large bowl, whisk together the almond flour and sugar; set aside.
In another large bowl, utilize a handheld mixer to whisk the egg whites and cream of tartar until soft peaks form. Then, gently incorporate the amaretto and almond extract until just combined, avoiding overmixing.
Incorporate the dry ingredients into the egg mixture and utilize a spoon to gently stir until a cohesive dough is formed. Optionally, the dough may be chilled for 20-30 minutes, although this step is not imperative given the low-fat content of the mixture.
Place the powdered sugar in a small bowl. Use a medium or small cookie scoop to portion out the dough into balls. If using a small cookie scoop, the balls will be approximately 1 inch in diameter, while a medium cookie scoop will result in golf ball-sized balls. Shape the dough into balls using your hands, then roll each ball in powdered sugar to coat lightly. Arrange the coated cookies on the prepared baking sheet, leaving about 1.5 inches of space between each cookie for even baking.
Bake the cookies for 15-20 minutes if using a small cookie scoop, or 20-25 minutes for medium-sized balls, or until the bottoms are lightly golden and the tops begin to crack. Remove them from the oven and allow them to cool on the baking sheet before transferring them to a wire rack to cool completely.
