Combine the dry ingredients marked with ♥ (only 50 g of the powdered sugar) using a whisk, then sift. Sift the other 30 g of the powdered sugar in a separate bowl.

Whip the egg whites in a bowl with an electric mixer. When the foam starts to become smooth, add the 30 g powdered sugar and whip until stiff peaks form.

Use a whisk and mix lightly to smooth out the bubbles. Preheat the oven to 180℃.

Sift the Step 1 dry ingredients into the Step 3 meringue in 3 batches. Using a rubber spatula, fold by lifting the batter from the bottom of the bowl.

Fold while taking care not to deflate the foam. Attach a 1 cm round tip to a pastry bag and fill it with the batter.

Line an oven sheet with parchment paper. Pipe out the batter by overlapping it back and forth as shown until the cookies are 1.5 cm wide, 5 cm long and 1 cm thick. Or, pipe them into whatever shape you like.

If you are topping the cookies with nuts, do it now. If you are going to sandwich ganache between the cookies, I suggest piping them into 2-2.5 cm round cookies. They'll turn out more appetizing that way.

Bake for about 20 minutes at 180℃ and they're done. Take them out and let cool for 1 minute, then remove them from the baking sheet. If you leave them there for too long, they will start to curl back.

These are very tasty with a light and airy texture. I like topping them with chopped almonds.

If you are going to sandwich ganache, the amount shown in this picture is best. It'll spill out if you put on too much.

I recommend using ai's recipe for the ganache. It's tasty and also adheres well.

https://cookpad.wasmer.app/us/recipes/156197-ganache-handy-chocolate-cream

These cookies draw moisture easily, so if you are storing them or using them as gifts, pack them with desiccants.