Place eggs in bowl of stand mixer fitted with whisk attachment. Add the cream of tartar and salt. Whip on medium low speed until eggs become frothy.

Increase mixer speed to medium-high and add the sugar slowly and gradually, a tablespoon at a time. Add the almond flavoring. Increase speed to high and continue to whip the meringue until it is stiff, about 5-8 minutes.

Fill large pastry bag, fitted with a large open star decorating tip (e.g., Wilton 8B), with the meringue mixture. Pipe into 3” circles, using the template on the parchment paper, first outlining the outer edge of the circle then filling in the centre with another smaller circle of meringue. Add one more layer of meringue piped on the top of the outer edge of the circle. This will form a shallow cavity in the centre of the meringue nest for filling, if desired. Alternatively, the meringues can be dropped by large tablespoonful onto parchment paper and swirled with the back of the spoon, creating a cavity in centre.

Bake for approximately 1¼ - 1½ hours, or until meringues appear dry, crisp, and hard and can easily be peeled from the parchment paper but are not brown on the underneath side. Turn off the oven and leave the meringues in the oven to cool completely for at least 2 hours or longer to prevent the meringues from cracking due to the shock of temperature change.

Use immediately or store between layers of parchment paper in airtight container on counter or in refrigerator or, for longer storage, in the freezer.