Prepare 3 cookie sheets with baking mats and parchment paper.
Place powdered sugar, almond flour and half of the salt (1/2 tsp) in the bowl of a food processor. Process with the S shaped bladed until fine consistency is achieved, about 2-3 minutes. Sift mixture into a medium sized mixing bowl and set aside.
Place egg whites and other half of salt ( 1/2 tsp) into the bowl of a stand mixer. Beat on second to highest setting until soft peaks form. Add granulated sugar and continue beating at the same speed until firm peaks form. (See Note #2 below)
To the egg whites add extract and food coloring. Blend just until incorporated making sure to not over beat. Remove bowl from mixer.
Add 1/3 of the almond flour mixture and fold until just incorporated. Repeat process two more times with remainder of almond flour mixture. Continue folding until the batter falls off of the spatula like a ribbon and can easily form a figure 8. (See Note #3 below) At this point stop folding.
Transfer batter to either to a pastry bag with a round tip such as #12 or to a freezer bag substituting as a pastry bag. (see Note #4 below)
Using the circle of the baking mats, pipe the batter into even circles.
Once the cookie sheet is full, tap on the counter approximatley 5 times to remove the tiny air bubbles and preheat oven to 350℉.
Let cookie sheets sit at room temperature to allow the tops of the cookies to dry. The drying process will take anywhere from 30 minutes to an hour depending on the level of humidity in the air. You should be able to run your finger over the top of the cookie and not have any batter stick to you.
Bake cookie halves for 15-17 minutes. Note: You will know they are done baking when the cookies no longer wobble, the base of the cookie have risen and the cookies no longer stick to the parchment paper.
Once baked, let sit on cookie sheets for a few minutes and then transfer to wire wracks to cool completely before filling.