Preheat the oven to 325ºF. In a large bowl, whisk together the almond flour, sugar, cocoa powder, instant espresso, and salt. Set aside.
In a separate bowl or in a stand mixer, whisk the egg whites on high until they reach stiff peaks, about 5-6 minutes. Then whisk in the extracts.
Use a rubber spatula to gently fold the egg whites into the dry ingredients. Fold until there are no dry spots and you have a smooth dough.
Use a 1 tablespoon cookie scoop to scoop and roll 24 cookie dough balls. The dough will be quite sticky. Roll each dough ball in a small bowl of powdered sugar to completely cover the outside. Place the dusted cookies on a parchment-lined baking sheet and bake for 18-21 minutes, until firm to the touch.
Allow the cookies to cool on the baking sheet for about 15 minutes, then transfer to a wire rack to cool completely.
Cookies keep well in an air-tight container at room temperature for up to 2 weeks.