Gather all ingredients and line two baking sheets with parchment paper or silicone mats. Fit a piping bag with a 1/2-inch round tip.
Sift the powdered sugar, almond flour, and cocoa powder together in a large bowl.
In another bowl, whisk the granulated sugar and egg white powder (if using). Place over a pot of simmering water. Add egg whites and whisk until the mixture is frothy and the sugar dissolves.
Transfer the mixture to a stand mixer. Whisk on low for 30 seconds, gradually increasing to medium speed. Whisk until stiff peaks form.
Gently fold in the sifted dry ingredients. If using, add food coloring at this point.
Test the batter by drawing a figure 8 with it. If it flows smoothly without breaking, it’s ready.
Transfer the batter to the piping bag. Pipe small circles onto the prepared sheets, banging the trays to release any air bubbles. Let them sit for 20-40 minutes until they form a skin.
Preheat the oven to 300°F. Bake one tray at a time for 15-20 minutes, rotating halfway through. Cool completely before filling.