Heat oven to 350°F. Place hazelnuts in single layer on ungreased cookie sheet. Bake at 350°F. for 10 minutes or until skins begin to loosen and hazelnuts turn golden brown.
Remove hazelnuts from oven; place on towel. Wrap towel around hazelnuts; let stand 10 minutes. Rub hazelnuts with towel to remove as much skin as possible.
In food processor bowl with metal blade, combine hazelnuts and powdered sugar. Process until fine powder forms. Set aside.
Reduce oven temperature to 200°F. Line cookie sheets with parchment paper. In large bowl, beat egg whites with electric mixer at medium speed until foamy. Beat in cream of tartar. Increase speed to high; beat until soft peaks form. Slowly beat in superfine sugar. Continue beating until egg whites are glossy and stiff. Beat in almond extract. Quickly fold in nut powder.
Place meringue mixture in large decorating bag or resealable gallon plastic bag fitted with 1/2-inch open star tip. Pipe meringue into star shapes onto paper-lined cookie sheets.
Bake at 200°F for 1 1/4 to 1 1/2 hours or until crisp. Cool on cookie sheet for 15 minutes or until completely cooled. Gently remove from parchment paper.