Preheat your oven to 175°C (350°F).
Line a baking sheet with parchment paper.
In a mixing bowl, sift together the almond flour, powdered sugar, and cocoa powder.
In a separate bowl, whisk the egg whites until frothy.
Add the frothy egg whites to the dry ingredients and mix until a thick dough forms.
Using a tablespoon or cookie scoop, portion out the dough and place it on the prepared baking sheet.
Bake for 12-15 minutes, or until the edges are set and the tops look slightly cracked.
Allow the cookies to cool on the baking sheet for about 5 minutes, then transfer them to a wire rack to cool completely. Dust with additional powdered sugar before serving.