Step 1

Sift together the almond flour, powdered sugar, and cocoa powder and set them aside.

Step 2

Heat up a small pot of water on the stove to create a double boiler for the Swiss meringue. Whisk the egg whites and granulated sugar in the bowl of a stand mixer over the double boiler until the sugar is fully dissolved and the egg whites are frothy (about 120F/49C)

Step 3

Remove the mixture from the heat and use the whisk attachment, on high speed, to beat the egg whites and sugar just until stiff peaks form, about 2 minutes.

Step 4

Use a firm spatula to fold the dry ingredients into the meringue. This may take a while, just keep folding and pressing the batter against the wall of the bowl until the mixture is able to ribbon off and form a complete figure '8' without breaking. Don't over-mix.

Step 5

Using a piping bag with a small circle tip, pipe out 1 1/2 inch size circles onto a lined cookie sheet about 2 inches apart.

Step 6

Rap tray on the counter a few times to remove any air bubbles from within the batter (use a toothpick to remove any air bubbles that are visible and won’t come out).

Step 7

Allow the cookies to rest while preheating the oven to 300F (149C) conventional (no fan). Bake one pan at a time in the center of the oven for 13 minutes.

Step 8

Remove the pan from the oven and allow the cookies to cool completely on the pan.

Step 9

Place the sugar and water in a medium saucepan and swirl the pan until the sugar is fully immersed in water.

Step 10

Place the saucepan over medium heat until the sugar dissolves and comes to a gentle simmer. Reduce the heat to low and place the lid on the pan and allow the mixture to simmer for a couple minutes.

Step 11

Meanwhile, place the egg yolks in the bowl of a stand mixer, fitted with the whisk attachment, and turn the mixer up to high speed. Let it whip while the sugar is done cooking.

Step 12

Use a candy thermometer to see when the sugar reaches 240F (116C), then lower the mixer to medium speed and slowly drizzle the hot sugar syrup into the thick and foamy egg yolks, while they are whipping.

Step 13

Turn the mixer back up to high speed and let it whip for 5-10 minutes, until the yolk mixture is very pale and fluffy and is no longer warm.

Step 14

Turn the mixer back down to medium speed and add in the butter, 2 Tbsp of butter at a time, mixing until each chunk is fully combined and the buttercream looks smooth and creamy.

Step 15

Scrape the sides and bottom of the bowl, add in the vanilla, cocoa powder and salt and turn the mixer up to high speed for 1-2 minutes.

Step 16

Pipe the buttercream on half of the cookies, leaving some room on the edge.

Step 17

Sandwich with the top cookies and drizzle the melted chocolate on top.

Step 18

Add a pinch of sea salt flakes and allow them to set in the refrigerator for a couple hours before serving. Enjoy!