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Step 1
Whisk powdered sugar, almond flour, espresso powder and cocoa together in a bowl until well combined. Set aside.
Step 2
Whip egg whites and vanilla on low speed to a nice bubbly foam.
Step 3
Gradually add the granulated sugar to the egg whites, continuing to whip on low speed, until you have a glossy meringue that just barely holds stiff peaks.
Step 4
Slowly and carefully fold the almond mix into the whipped egg whites until well combined. (You want the batter to be a very slow-flowing, thick mass. Don't fold the dry ingredients in too quickly or you will end up with a runny batter.)
Step 5
Using a large round tip, pipe the macarons onto two cookie sheets** lined with silicone baking mats or parchment paper. (Pipe 16 shells on each baking sheet, each 1 inch to 1 ½ inches in diameter).
Step 6
If your macarons keep a little tip in the center, get your finger wet with a little bit of cold water and push the tip down.
Step 7
Let the macarons sit at room temperature for at least 30 minutes.
Step 8
Heat the oven to 280 degrees F.
Step 9
Bake the first sheet for 15 to 20 minutes. The macarons are done when they are completely firm to the touch and don't move when you touch them.
Step 10
Once baked, leave the macarons in the oven, turn the oven off and open the oven door a crack. After 15 minutes, take the macarons out. Reheat the oven and repeat with the second baking sheet.
Step 11
Whip powdered sugar, butter and caramel together until you have a smooth cream.
Step 12
Match the macarons into pairs by size.
Step 13
Put a dollop of caramel buttercream on one shell, sprinkle with a bit of coarse salt and fit a second shell on top.
Step 14
Keep macarons refrigerated until ready to serve.