• Macarons consist of a shell at the bottom with filling in between and another shell on top.

The shells

• Heat the sugar and water in a saucepan to 117 degrees Celsius (243 degrees Fahrenheit) (use a sugar thermometer).
• Meanwhile, whisk 50 grams of egg whites until stiff in a bowl with a hand mixer.
• When the sugar syrup reaches 117 degrees Celsius (243 degrees Fahrenheit), remove the saucepan from the heat, and pour the syrup in a thin stream into the whisked egg whites while continuing to whisk until the egg whites turn into a firm and cool meringue.
• In another bowl, sift together almond flour, cocoa powder, and powdered sugar.
• Then stir in the last 50 grams of egg whites (it takes some time before all the flour is absorbed by the egg whites).
• Gently fold the meringue into the flour mixture.
• Put the whole mixture into a piping bag with a round nozzle.
• Pipe 30 round mounds onto 2 baking trays lined with parchment paper.
• Let your macarons rest on the baking tray for 30 minutes before baking them at 150 degrees Celsius (302 degrees Fahrenheit) in a conventional oven for 12 minutes (bake one tray at a time).
• Then let them cool on the baking tray until they are completely cold.

The filling

• I used the recipe for soft cream caramel with salt here.
• However, I only let it cook for 30 minutes (normally it should cook for 50 minutes). Then I let it cool until I was ready to assemble the macarons.