Using an electric mixer fitted with the whisk attachment, mix together the sugar and flour until well combined. With the mixer on low speed, drizzle in the orange juice and the lemon juice and mix until smooth. Drizzle in the cooled melted butter slowly and add the zests. Increase the speed to medium and mix until the batter is completely smooth. Refrigerate at least 4 hours (overnight is best).
Preheat the oven to 350 degrees F. For each tuile, drop a heaping teaspoon of batter onto a non-stick baking sheet with a non-stick liner, leaving three inches in between. Using a small, offset spatula or the back of a spoon dipped in cold milk to prevent sticking, gently pat each mound of batter into a very thin, even 4-inch round. Bake tuiles until they are golden brown all over, 9 to 11 minutes.
Using a cannoli mold and working very quickly, roll each tuile around the mold. When the tuiles have cooled, carefully slide off the mold. Tuiles may be made smaller to form around mini tuile molds.
Using a piping bag fitted with a star tip, fill each tuile shell with buttercream. Garnish with fresh seasonal fruit.
Place egg whites and sugar in a stainless steel mixing bowl. Set bowl in a pot of simmering water, whisking constantly, until hot to the touch. Place whites in the bowl of an electric mixer fitted with the whisk attachment. Whip on highest setting until whites are cool and stiff. Add softened butter bit by bit until all the butter has been added. Add the vanilla and the softened goat cheese bit by bit until all has been added and the buttercream is stiff.