Preheat oven to 390°F (200°C) and line a baking tray with baking paper.
Grind the almonds in an almond grinder or food processor.
Stir the powdered sugar together with the ground almonds. Stir in the egg whites. It’s best if you can weigh out exactly 60 grams of egg whites so that you get the right consistency for baking.
Roll the dough into small balls and then set them on the baking sheet. Slightly flatten each cookie with your hand.
Bake for 10 – 12 minutes until the tops just start to turn golden. Cool on a wire rack. Chill in fridge before decorating.
Yellow egg cream
Add egg yolks, cream and sugar to a saucepan over medium heat. Cook while constantly stirring until the mixture thickens (about 10 minutes - you'll know when it thickens).
Remove from heat, continuing to stir, and stir in vanilla. Let the cream cool to room temperature and then stir in the butter. You can use an electric mixture to make the cream more fluffy, or you can stir by hand. Refrigerate for about 15 minutes, until cool.
Assembly
Whip the chilled yellow cream gently by hand with a spoon. Put the cream in a piping bag with a large round tip.
Pipe small peaks of yellow cream onto each almond base. You can also use a knife if you don't have a piping bag. Put the cookies in the fridge or freezer for 15 minutes.
For the chocolate coating, melt the delfia fat (coconut fat or shortening) in a saucepan over low heat. Add the chocolate to the fat, stir for a minute and then remove from heat and continue stirring until the chocolate is smooth.
Dip the tops of the chilled cookies in the chocolate, leaving the almond base without chocolate.