Start off by measuring all of your ingredients out. Sift together the almond flour and powdered sugar and set them aside.

Heat up a small pot of water on the stove to create a double boiler for the Swiss meringue. Whisk the egg whites and sugar in the bowl of a stand mixer over the double boiler until the sugar is fully dissolved and the egg whites are frothy, about 140F (60C).

Remove the mixture from the heat and use the stand mixer with the whisk attachment, at high speed, to beat the egg whites and sugar just until stiff peaks form, about 2 minutes.

Add in the cotton candy extract and food coloring; mix for a few seconds, until they are fully incorporated.

Use a firm spatula to fold the dry ingredients into the meringue. This may take a while, just keep folding and pressing the batter against the wall of the bowl until the mixture is able to ribbon off and form a complete figure '8' without breaking. Don't over-mix.

Using a piping bag, with a small circle tip, pipe out 1 1/2 inch size circles onto a lined cookie sheet, about 2 inches apart.

Top each cookie with a few sprinkles (don't push them in at all, just sprinkle them on top). Allow the cookies to form a shell for about 20-40 minutes while preheating the oven to 300F (149C) conventional (no fan). Bake one pan at a time in the center of the oven for 13 minutes. Remove and allow them to cool completely before filling.

Cream together the butter and cream cheese until they are pale and fluffy, about 2-3 minutes. 

Add in the powdered sugar and beat the mixture for about 5 minutes, until all the sugar is fully dissolved. Scrape the edge of the bowl as necessary. 

Add in the vanilla and heavy whipping cream, and whip on medium speed until the icing is fully combined. 

Pipe the icing on half of the cookies, leaving some room on the edge. Sandwich with the top cookies and allow them to set in the refrigerator for a couple of hours before serving.