Tuile Batter: Combine softened butter, powdered sugar and flour in mixing bowl. Beat with paddle on electric mixer on medium speed until butter is in very fine pieces. Reduce speed to low and slowly add egg whites. Cream until smooth.
Making Tuiles: Preheat oven to 350°F. Place tuile template on silicone mat. Use large spatula to spread tuile batter across template, completely filling in each cavity. Continue spreading back and forth until each cavity is full and smooth, and all excess batter is removed from top of template. Carefully lift off template. Put silicone mat on baking sheet and bake for 6 minutes. Check cookies every minute or so to prevent burning. Remove cookies from oven when the edges are just starting to brown. Quickly release cookies with spatula and place on top of spoon to form shape.
Assembling: Place finished crème brulee in ramekin on another dessert plate. Pipe whipped cream on center of crème brulee and place back of spoon in whipped cream. Pipe more whipped cream for the handle of the spoon and inside the top of the spoon. Garnish with cocoa nibs and cinnamon or nutmeg.