Preheat the oven to 350°F and line a baking sheet with parchment paper.

In a large bowl, combine almond flour and granulated sugar, stirring until evenly mixed.

In a separate bowl, beat the egg whites with sea salt until soft peaks form, about 2-3 minutes. Gently blend in the almond extract.

Gradually fold the dry mixture into the whipped egg whites using a wooden spoon until well combined.

Scoop tablespoon-sized portions of dough and roll them into balls. Coat them in confectioner's sugar.

Place the cookie balls on the prepared baking sheet, spacing them 2 inches apart, and gently flatten them with a glass.

Bake for 15-20 minutes until they reach a light golden brown color.

Allow the cookies to cool on the baking sheet for 5 minutes before transferring them to a wire rack.