Preheat oven to 350 degrees. Spread almonds in a single layer on a rimmed baking sheet, and toast in oven until lightly browned and fragrant, 7 to 9 minutes. Remove from oven; let cool.
Combine almonds and sugar in the bowl of a food processor fitted with the metal blade, and grind to a fine powder. Transfer to a medium bowl. In a separate bowl, beat egg whites until stiff peaks form. Fold egg whites into almond mixture; fold in almond extract.
Line a baking sheet with parchment paper. Transfer almond mixture to a pastry bag fitted with a 1/2-inch plain tip. Pipe twenty 2-inch rings onto prepared sheet, about 1 inch apart. Bake until golden brown and firm to the touch, about 25 minutes. Remove from oven, and immediately transfer to a wire rack to cool completely.
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