Sift together the almond flour, powdered sugar and cocoa, and mix.

In a separate bowl, whip the egg whites, gradually adding the sugar, until a stable foam forms.

Fold the dry ingredients into the egg whites in batches and mix gently. Transfer the batter to a piping bag.

Pipe rounds onto parchment paper, leaving about 3 cm between them. Let sit for 15 minutes so the batter spreads.

Bake in an oven preheated to 150-160°C for 12-15 minutes. Peel the cookies off the parchment and let cool.

Set the egg white and sugar over a hot but not boiling water bath and heat to 60°C, whisking constantly.

Remove from heat and whip with a mixer on high speed for 5-10 minutes until stiff peaks form and the mixture cools completely.

Transfer the meringue to a piping bag, pipe onto half of the cookies and cover with the remaining halves. Decorate with chocolate drizzle if desired. Enjoy!