Preheat oven to 325F.
Using non-stick spray, lightly oil a sheet tray then cover with parchment paper. The spray is meant to make the parchment adhere to the tray so that the paper does not fly up and into the cookies during the cooking process.
Combine all of the dry ingredients, then add the almond extract and orange zest. Beat the egg whites until they form soft peaks. Add the whites to the dry ingredients and incorporate until the mixture is moistened. Wrap the dough in plastic and chill for two hours. Once chilled, form into balls about 2-inches in diameter, about the size of a gum ball. Roll the balls of dough in confectioners sugar, then place on the sheet tray. Bake until the cookies have just a touch of golden brown with a slightly cracked shell. They should maintain a soft chewy inside.