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Step 1
Combine coconut cream and golden syrup in a saucepan and boil until thick and spreadable (10-15 minutes). Add sea salt to taste and refrigerate overnight to chill, then transfer to a piping bag with a 5mm plain nozzle.
Step 2
Preheat oven to 150C and line baking trays with baking paper. Combine oats, icing sugar and brown sugar in a bowl. Whisk eggwhite in an electric mixer until frothy (1-2 minutes), add half the caster sugar, whisk until smooth and glossy (6-8 minutes), then gradually add remaining caster sugar, whisking to firm peaks (2-3 minutes).
Step 3
Fold meringue into oat mixture in 3 batches, transfer to a piping bag fitted with a 1cm plain nozzle, and pipe 3cm rounds onto prepared trays and tap the trays firmly on the bench a few times to flatten mixture and achieve “that” shape. Bake until firm but not coloured (18-20 minutes), then cool completely on trays.
Step 4
To assemble, pipe a little golden syrup filling onto half the macarons, sandwich with remaining macarons, then place on a tray, cover and freeze overnight. Defrost as many as you need the next day and freeze the remainder in zip-lock bags. Freezing and defrosting will soften the biscuits giving you that macaron texture. Serve macarons at room temperature. Macarons will keep in the freezer for up to a week.