Begin 3-1/2 hours before serving or early in day
Line cookie sheet with foil. Using 9-inch round plate or cake pan as guide, with toothpick, outline a circle on foil on cookie sheet.
Preheat oven to 275°F (135°C) F. In small bowl, with mixer at high speed, beat egg whites, cream of tartar, and salt until soft peaks form. Beating at high speed, gradually sprinkle in sugar, 2 Tbsp at a time, beating well after each addition until sugar completely dissolves and whites stand in stiff, glossy peaks.
Inside circle on cookie sheet, spoon meringue mixture, shaping meringue into a nest about 1-1/2 inches high around edge. Bake 1-1/4 hours or until meringue is lightly browned and crisp.
Cool meringue on cookie sheet on wire rack 10 minutes. With metal spatula, carefully loosen and remove meringue from foil to wire rack to cool completely. When meringue is cool, place on serving plate.
With sharp knife, peel off skin and thinly slice kiwifruit.
In small bowl, with mixer at medium speed, beat heavy or whipping cream and almond extract until stiff peaks form.
To Serve: Spoon two-thirds of cream into meringue; reserve a few kiwifruit slices; arrange remainder on cream. Top with remaining cream and reserved kiwifruit.