Preheat oven to 225°F. Line cookie sheets with parchment paper.
Fill a medium saucepan one quarter full with water. Set over medium heat until slow simmer.
Combine egg whites, sugar, and cream of tartar in the heatproof bowl of an electric mixer. Place the bowl over the saucepan with simmering water and whisk constantly until sugar is dissolved and mixture is warm to the touch.
Transfer the bowl to electric mixer fitted with the whisk attachment and whip at high speed until soft peaks form. Add cornstarch, salt, and almond extract and continue whipping at high speed until stiff, glossy peaks form.
Place meringue into a large pastry bag fitted with a 1M star tip. Pipe swirls of meringue into prepared pans.
Bake the meringues for 2 hours. After 2 hours, turn off oven and leave the meringues inside the oven at least 4 hours or overnight.
Remove meringues from pan and pipe cream cheese frosting onto a meringue cookie. At the center, add a little of strawberry preserves. Cover with another cookie, creating a sandwich.
Meringue cookies need to be served within a few hours, since they may become sticky after a while.
Meringues out of the oven may be stored in an airtight container for 1 day or 2 depending on how humid your environment is. If you live in a dry place, meringue may maintain the crispiness a little longer.