Heat oven to 375°F/190℃.
Line 2 or 3 sheet pans with parchment paper.
Draw three 5-inch x 9-inch rectangles on the reverse side of the parchment paper.
Beat egg whites and cream of tartar with an electric mixer fitted with a whisk attachment until foamy.
With the mixer running, stream in ¼ cup sugar slowly.
Beat to medium stiff peaks.
In a separate bowl, beat egg yolks and ⅛ cup sugar to ribbon stage, about 5 minutes.
Fold meringue into egg yolk mixture ⅓ at a time.
Sift flour over the top and fold in.
Spoon batter into a piping bag.
Snip off the end so you have a ½ inch opening.
Pipe batter into 5-inch x 9-inch rectangles on prepared parchment.
Sift powdered sugar over tops.
Bake for 8-10 minutes, until just starting to color.