Line baking sheets with rice paper.
Preheat oven to 325°F (165°C).
In a medium bowl, stir almonds, sugar and beaten egg whites until blended.
Fill a pastry bag fitted with a plain nozzle with mixture.
Pipe small rounds onto rice paper, leaving enough space between each for spreading during cooking.
Bake 15 to 20 minutes or until light golden.
Cool on rice paper.
When macaroons are cool, cut around each one and trim off excess rice paper.