Preheat your oven to 340°F (170°C) and line two baking trays with parchment paper.

Sift the powdered sugar into a medium bowl and set aside.

Combine granulated sugar, almond meal, egg whites, and almond essence in a large mixing bowl. Mix until it resembles coarse wet bread crumbs.

Scoop out portions of dough and roll into balls. Coat each ball with sifted powdered sugar.

Place the balls on the lined trays, leaving space for them to spread, and gently press down in the center of each.

Bake for 15-20 minutes, looking for golden edges and cracked surfaces.

Allow cookies to cool on wire racks completely.