Put all of your ingredients into a large bowl (200g caster sugar, 2 medium egg whites, 200g ground almonds, 2 tsp almond extract).
Mix until combined (yes, it's that simple!)
Make the biscuits
Pre-heat the oven to 170ºC/150ºC fan
Line your baking tray with some greaseproof paper or similar (I always use bake-o-glide sheets)
Roll out your biscuit dough until it is about 2mm thick (I prefer to only roll out enough for a couple of biscuits at a time as it's more manageable). If you find that the dough is sticking to the rolling pin/work surface then try rolling it out between two sheets of cling film, that way it peels off easily.
Roll out the filling (again, this is much easier to do between two sheets of cling film).
Using a cookie cutter, cut two identical shapes from the dough and one from the filling. Make a sandwich of dough, filling, dough and place onto your baking tray. If you're cutting a fancy shape it can be a little tricky to line up the three layers. To get them perfectly aligned, cut the shape in the dough, place the cut shape onto the filling and use it to line up to cutter, pick up both pieces together and then put these onto the dough for making the base.
Once you've cut out all of your biscuits, put them into the oven and bake for 20 minutes until they're starting to brown on top.
Remove them from the oven and leave them to cool on the tray for a couple of minutes, then transfer them to a cooling rack to cool completely.
Once they've cooled they're ready to decorate (or as I prefer, sprinkle with icing sugar and gobble them all up :-) )