Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.

In a dry skillet, toast the all-purpose flour over medium heat for 5–7 minutes until lightly golden and fragrant.

Transfer the toasted flour to a mixing bowl, add powdered sugar, ground almonds, and any spices; mix well.

Incorporate softened lard or butter into the dry mixture until crumbly and resembles coarse sand.

Fold in any optional flavorings like cocoa powder or lemon zest, mixing gently until even.

Roll small portions of the dough into balls, about one inch in diameter, and place on the baking sheet.

Flatten each dough ball to about half an inch thick and bake for 10–12 minutes until edges are lightly golden.

Allow to cool on a wire rack, then dust with powdered sugar before serving.