Preheat oven to 300 degrees F (150 degrees C). Line 2 baking sheets with parchment paper.
Beat egg whites in a glass, metal, or ceramic bowl until stiff peaks form. Gradually add sugar, 1 tablespoon at a time, and continue beating. Fold in coconut flakes with a spatula.
Use 2 teaspoons to place little mounds of coconut mixture 2 inches apart onto the baking sheets.
Bake in the preheated oven until lightly browned, 15 to 20 minutes, depending on the size of the cookies. Allow to cool on baking sheet for a few minutes, then carefully transfer onto a wire rack to cool completely.
In Germany, Kokosmakronen are baked on edible “Back Oblaten” (very thin round wafer paper) you can order online, but you can put them directly on parchment paper as well.
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