Line a large baking sheet with parchment paper; set aside.
Sift 2 1/2 cups powdered sugar, almond flour, and salt together in a medium bowl.
In the bowl of a stand mixer combine egg whites and cream of tartar. Beat egg whites on low to medium until foamy. Gradually add granulated sugar, about 1 teaspoon at a time, and continue to beat egg whites on high until stiff peaks form. Sift powdered sugar mixture over the egg white mixture and fold in with a rubber spatula just until combined (batter should begin to fall off the rubber spatula in sheets).
Carefully transfer batter to a piping bag fitted with a medium open tip. Pipe the batter on prepared baking sheet in two matching 12-inch letters. Let stand 1 hour.
Preheat oven to 275°F. Bake cookies about 40 minutes or until cookies start to brown. Cool completely on sheet on wire rack.
In a large bowl combine thawed whipped topping, cream cheese, 1/2 cup powdered sugar, almond extract, and vanilla.
Transfer frosting to a piping bag fitted with a medium open tip.
Transfer one of the cooled cookies to a serving platter. Pipe dollops of frosting on top. Gently place second cooled cookie on top of the frosting in the same orientation as the bottom cookie. Top with more frosting and decorated as desired with flowers, fruit, and cookies.
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27 g fat
(13 g saturated fat,
0 g polyunsaturated fat,
3 g monounsaturated fat),
33 mg cholesterol,
216 mg sodium,
46 g carbohydrates,
2 g fiber,
42 g sugar,
8 g protein.