Sift together almond flour and powdered sugar.
Whip the egg whites until foamy, then gradually add sugar to make meringue.
Fold the almond flour mixture into the meringue using a spatula.
Transfer the batter to a piping bag and pipe round shapes onto a baking sheet lined with parchment paper.
Tap the tray firmly several times to release air bubbles, then let the shells dry for about 30 minutes.
Bake in a preheated oven at 170°C for 12–15 minutes.
Once baked and cooled, fill the shells with your desired filling, such as ganache.