Line baking sheets with parchment paper or a silicone baking mat and set aside.
Add the granulated sugar and lemon zest to a large bowl. Use your fingers to thoroughly rub the lemon zest into the sugar until it's well combined.
Whisk the almond flour into the granulated sugar mixture, then set aside.
Use an electric hand mixer or stand mixer with the whisk attachment to beat the egg whites until foamy. Add the almond extract into the egg whites, then continue beating until the egg whites hold soft peaks.
Gently add the egg mixture to the dry ingredients and use a rubber spatula to mix until dough forms.
Use a medium cookie scoop to scoop out balls of dough and roll them in the powdered sugar until just coated.
Place the cookies onto the prepared baking sheets and press sliced almonds, whole almonds, or a candied cherry into the tops of the cookies if desired.
Bake in the preheated oven for 15 to 17 minutes, until the cookies are lightly golden.