Preheat the oven to 150 °C. Knead the powdered sugar, egg whites, marzipan and flour together and form 30 balls with wet hands.
Place on a baking tray lined with parchment paper.
Cut the almond kernels in half and press three halves each onto the marzipan balls until smooth. Bake in the oven for about 15 min.
In the meantime, bring the sugar and rose water to the boil. After baking, brush the Bethmännchen on the spot with the sugar glaze.