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A Financier or Friand is a small French cake, often mistaken for a pastry. The financier is light and moist, similar to sponge cake, and usually contains almond flour, crushed or ground almonds, or almond flavouring. The distinctive feature of the recipe is beurre noisette (brown butter). Other ingredients include egg whites, flour, and icing sugar. Financiers are baked in shaped moulds, usually small rectangular loaves similar in size to petits fours.