Start beating egg whites. When it starts to bubble, add the cream of tartar. Beat for 2 more minutes.
Continue beating as you slowly add the granulated sugar. Beat for at least 5 more minutes until soft peak forming a meringue.
On a separate bowl, combine all powder ingredients and then sift together. Discard any unfiltered residues. Do not press to the sieve.
Transfer the meringue on a clean bowl and fold in the powdered ingredients. Continue folding until combined. Fold until it looks like a lava. Do not overmix.
Transfer in a piping sheet and pipe about 1 inch circle and 1/2 inch high into a cookie sheet covered silicon baking mat or parchment paper.
Bang the cookie sheet in the counter top for at least 3 times to release the air bubbles. Let it sit for at least 20 minutes. Observe that a thin film like outer covering will form coating the cookie.
Pre-heat the oven to 300 deg Fahrenheit. I use 290 degrees Farenheit for convection oven. Bake for 20 minutes. Make sure that the cookie is baked thoroughly or else it will stick to the liners.
Remove from oven and let it sit for 10 minutes before carefully removing from the parchment paper of cooking mat.
Sandwich a thin layer of ganache or any desired fillings.