Preheat oven to 300 degrees F. Line a light or medium colored, heavy weight cookie sheet with parchment paper or a silicone baking mat.

In a large bowl, rub lemon zest into sugar with your fingers until fragrant. Whisk in sifted almond flour, baking powder, baking soda and salt until evenly incorporated.

In a mixing bowl or the bowl of a stand mixer fitted with the whisk attachment, whisk egg whites until they hold soft peaks.

Add beaten egg whites along with lemon juice and almond extract to dry ingredients and stir until mixture forms a soft, sticky dough.

Lightly dust your hands with powdered sugar. Use a small cookie scoop to portion dough into 1-inch balls. Roll into a smooth ball, then roll in granulated sugar, followed by powdered sugar. Arrange on prepared baking sheet, leaving 1-2 inches of space between cookies to allow for spreading.

Let sit at room temperature for 10 to 15 minutes to dry out slightly, then very gently squeeze and pinch around the dough balls using your finger tips (like you're giving the ball tiny divots like a golf ball, without distorting the round shape of the ball itself), this will encourage more fine cracks as the cookies bake.

Bake for 22 to 25 minutes until tops are cracked and bottoms are just barely golden. If you prefer crunchier cookies you can give them an extra couple minutes. Remove from oven; let cool slightly, then transfer to wire racks to cool completely.

Cookies will keep at room temperature in an airtight bag or container, for up to 5 days.