Step 1

HEAT oven to 350°F. For uniform-sized cookies, mark parchment paper with 1-1/4-inch circles, 1 inch apart. Line 3 baking sheets with marked parchment paper. Combine almond meal, powdered sugar and cocoa powder in large bowl. Sift mixture through fine mesh strainer.

Step 2

BEAT egg whites in large bowl with mixer on medium speed until foamy. Add almond extract. Beat until soft peaks form. Add sugar gradually, increasing speed to medium-high, beating until stiff peaks form. Fold in nut mixture, mixing until soft batter forms.

Step 3

TRANSFER half of batter to pastry bag fitted with #12 round tip. Twist bag closed, forcing batter down into bag. Pipe small amount of batter on four corners of baking sheets to secure parchment paper. Pipe batter onto centers of circles, with tip 1/2-inch above parchment paper, allowing batter to flow to edge of circles. Repeat with remaining batter. Tap baking sheet on counter to release air bubbles. Bake 7 to 9 minutes or until tops are set. Cool completely on wire racks.

Step 4

PIPE or spread fruit spread on flat-side of half the macarons. Top with remaining macarons. Dust with cocoa powder, if desired.