- 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.