Step #2 Allow the egg whites to stand at about room temp for 30 mins.
Step #3 If you are short on time, place the egg whites in a stainless steel bowl & set it in a bowl of warm water for 2 mins to bring the whites to about room temp quickly.
Step #4 Cover up two baking sheets with parchment paper.
Step #5 Preheat oven to the lowest possible temperature, 140ºF-175ºF.
Step #6 Place the egg whites in the bowl of a mixer.
Step #7 With the whisk attachment, whip the egg whites with the salt about 5 mins or until soft peaks form; the tips will curl.
Step #8 Gradually add the sugar, beating on high until stiff peaks form; the tips will stand straight & sugar will be dissolved.
Step #9 Fold in vanilla & almond extracts.
Step #10 Evenly spread the meringues into 12 circles.
Step #11 Flatten slightly so they have a diameter of about 3"to4" circles.
Step #12 Place the two baking sheets in the oven for 4 hrs.
Step #13 When they are done, remove this from the parchment; if the bottoms are sticky in the center, return them to the oven for longer.
Step #14 You want them completely dried out but not browned.
Step #15 Transfer to a wire rack to cool.
Step #16 When completely cool, place this in an airtight covered container.
Step #17 Store at about room temp for up to three days.
Step #18 LEMON CREAM:.
Step #19 In a medium saucepan, mix the sugar & potato starch.
Step #20 Whisk in the water, stirring constantly, until the mixture comes to a boil over medium-high heat.
Step #21 Boil for 1 min.
Step #22 Remove from heat.
Step #23 Stir in lemon juice.
Step #24 In a small bowl, stir the egg yolks with a fork.
Step #25 Add a spoonful of the lemon cream to the eggs.
Step #26 Slowly stir the egg mixture into the lemon cream.
Step #27 Continue to cook for 1 min.
Step #28 Remove from heat.
Step #29 Cool for 15 mins.
Step #30 Cover up the top of the filling with plastic wrap, making sure it touches the cream or a skin will form.
Step #31 Cool to about room temp or put in the fridge overnight or up to 2 days in advance.
Step #32 In a large bowl, with mixer at a high speed, whip the whipping cream.
Step #33 With a rubber spatula, carefully fold in 3/4 of the whipped cream into the lemon cream.
Step #34 Reserve rest of whipped cream for dollop on top.
Step #35 GARNISHES:.
Step #36 Over a double boiler or in a microwave, melt the chocolate with the margarine.
Step #37 Roll each nut in the chocolate & carefully remove with a fork to a sheet of wax paper.
Step #38 Let stand until chocolate is set & shiny; can be put in refrigerator for 5 mins.
Step #39 Store in an airtight container until ready for use.
Step #40 HOW TO ASSEMBLE:.
Step #41 Spread half the meringues with lemon cream.
Step #42 Top with remaining meringues.
Step #43 Place a small dollop of whipped cream on the top of each "sandwich" & top this with a chocolate dipped hazelnut or cashew.