Preheat oven to 310°F. Allow eggs to warm to room temperature.

Combine powdered sugar, almond flour, cocoa powder, and salt. Sift and remove large pieces.

Crack egg whites into a mixing bowl, and whip on medium until foamy and opaque. Add cream of tartar, then continue to whip until meringue holds a shape.

Add baker's sugar one tablespoon at a time, and whip on medium-high until meringue holds stiff, glossy peaks.

Add dry ingredients to meringue and fold until fully incorporated. If the batter is too runny, add more powdered sugar until it barely drips from the spoon.

Pipe one inch circles of meringue on a baking sheet, then allow to sit for 30 minutes until tops are completely dry.

Bake at 310°F for approximately 15 minutes.