Preheat oven to 350 degrees Fahrenheit. Line a baking sheet with Gefen Parchment Paper and set aside.

In a bowl, combine granulated sugar, almond flour, potato starch, and vanilla sugar. Add oil and mix with a fork to form crumbs.

Spread mixture on the prepared baking sheet and bake for eight to 10 minutes, until lightly golden and toasted. Let cool and store in an airtight container at room temperature.

Preheat oven to 225 degrees Fahrenheit. Line a baking sheet with parchment paper and set aside.

In the bowl of an electric mixer, beat egg whites until foamy. Slowly add sugar and continue beating until stiff peaks form. To test if the meringue is ready, rub a bit of the mixture between two fingers. If you can still feel sugar granules, keep beating! You can also hold up the whisk. If the meringue on the end of the whisk flops over, keep whisking. Mix in the vanilla extract.

Fit a piping bag with a star tip (I used the one-millimeter size) and transfer meringue mixture to the bag. Pipe meringues onto the prepared baking sheet.

Bake one hour or until bottoms are light golden and exteriors are firm.