In the heatproof bowl of an electric mixer, combine egg whites, sugar, and almond extract. Set the bowl over a pan of simmering water. Whisk constantly until the sugar has dissolved and whites are hot to the touch, 3 to 5 minutes.
Transfer the bowl to the electric mixer. Using the whisk attachment, mix on low speed, gradually increasing to high speed, until stiff, glossy peaks form, about 10 minutes. Use immediately.
I made this cake for a friend's 30th birthday and it was a huge hit! Turned out to be quite the show-stopper. Check out my photos here: http://www.everythinggal.com/2010/03/welcome-to-your-30s.html