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Step 1
Place 2 1/3 cups almond flour, 1 cup of the granulated sugar, and 3/4 teaspoon kosher salt in a large bowl and whisk to combine. Place the remaining 3/4 cup granulated sugar in a medium bowl. Place 3/4 cup powdered sugar in a second medium bowl.
Step 2
Place 3 large egg whites and 1 tablespoon vanilla extract in the bowl of a stand mixer (or large bowl if using an electric hand mixer). Beat on medium speed with the whisk attachment until foamy, 1 to 2 minutes. Increase the speed to high and beat until stiff peaks form, 1 to 2 minutes more.
Step 3
Transfer the egg whites into the almond flour mixture and mix with a flexible spatula until a thick dough forms. Cover the bowl with plastic wrap and refrigerate for 4 hours.
Step 4
Arrange 2 racks to divide the oven into thirds and heat the oven to 325°F. Meanwhile, unwrap, knead, and roll 16 soft caramel candies into 16 smooth balls. If the caramels are too firm to roll into balls, arrange them in a single layer on a microwave-safe plate and microwave for 20 seconds until the caramels are warm, then try rolling them again. Line 2 baking sheets with parchment paper or silicone baking mats.
Step 5
Working with 1 dough ball at a time, scoop out the dough into a 2 heaping tablespoon-sized portion. Drop directly into the bowl of granulated sugar (this will make it easier to work with since the dough is sticky) and roll into a ball. Place 1 caramel in the center of the dough ball and form the dough around it to completely seal; roll into a smooth ball. (If the dough is too sticky to work with, sprinkle some granulated sugar in your hands.)
Step 6
Place in the powdered sugar and toss to evenly coat all over. Shake the dough ball above the bowl of powdered sugar to remove any excess. Place on a baking sheet. Repeat stuffing and coating the remaining dough, spacing the dough balls at least 2 inches apart on the baking sheets, 8 per sheet.
Step 7
Bake for 12 minutes. Rotate the baking sheets between racks and from front to back. Bake until the cookies are cracked and just starting to brown, 10 to 14 minutes more. Let cool for at least 20 minutes on the baking sheets before serving, as the caramel will be very hot. (It’s best to cut one open and test it before biting into it to prevent burning yourself.)