Preheat oven to 275 degrees F and line 2 baking sheets with parchment.
In a large bowl, beat egg whites until stiff peaks form. While continuing to beat, slowly add sugar, then extract.
In a small bowl, combine flour and baking powder. Gently fold into the egg whites.
Place the mixture into a large piping bag with a coupler or a large plastic bag with 1/2-3/4 inch clipped off the corner. Pipe cookies into 1 1/2 inch circles on prepared baking sheet. Bake in preheated oven until crisp and lightly golden, 20 minutes.
Allow to cool on pans before transferring to airtight container.