Step 1: Preheat oven to 300 Fahrenheit and prepare cookie sheets by greasing or lining with parchment paper.
Step 2: In food processor, blend almonds and 1/4 cup of the icing sugar until finely ground then blend in remaining icing sugar and flour.
Step 3: In medium-sized bowl, beat egg whites until soft peaks form.
Step 4: Gradually beat in granulated sugar until stiff glossy peaks form.
Step 5: Fold in the nut mixture and the almond extract.
Step 6: Using a pastry bag, pipe biscuit mixture into 1 1/2 inch wide mounds about 1 1/2 inches apart.
Step 7: Bake in preheated oven for 40 to 45 minutes or until golden brown.
Step 8: Turn off the oven and allow the biscuits to dry inside the oven for 20 minutes.
Step 9: Remove from oven and cool on wire racks.
Step 10: Dust with additional icing sugar.
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