In a medium bowl, sift the powdered sugar and almond flour, then give them a good whisk to fully combine.

Next, heat the egg whites and granulated sugar over a double boiler until the sugar has dissolved or until the temperature is about 120 degrees F.

Transfer the egg white mixture to a large bowl or a bowl of a stand mixer fitted with a whisk attachment. Whisk until the meringue reaches soft peaks. At this point, you can add the almond extract.

Continue whisking the meringue until stiff peaks form. The best way to test if it is ready is by turning the bowl upside down. If the meringue does not fall or move at all, then it is ready.

Start the macaronage by folding in ⅓ of the dry ingredients. Mix carefully with a silicone spatula by scraping aroung the sides of the bowl, then through the middle of the batter. Do this a few times until it is mostly combined.

Add the remainder of the dry ingredients, folding with the same gentle method. Once the dry ingredients are fully incorporated, begin spreading the batter along the sides of the bowl to deflate it slightly. I find that this mixing method ensures that the shells do not bake up hollow. Continue scraping around the sides of the bowl and through the middle. The mixture is ready when you can draw several figure eights without the batter breaking.

Transfer the mixture to a piping bag with a small round piping tip (I used Ateco 802). Place your macaron template under another piece of parchment paper on a baking sheet and pipe perpendicular to fill in each circle. Carefully remove the template and tap the baking sheet on the on counter a few times in order to release any air bubbles. It also helps to bang on the bottom of the baking sheet with your hand. 

Let the macarons rest for about 30-40 minutes, or until they are dry and no batter comes away when you touch them. Toward the end of the resting time, preheat the oven to 300 degrees F. Bake the macarons for about 8-12 minutes. Allow to cool completely before removing them from the baking sheet.

Stir the coconut milk and chocolate together. If there are still solid pieces of chocolate, melt in the microwave in 10 second intervals until completely smooth. Be careful of over heating the chocolate, this will make your ganache split.

Place in the fridge until cool and viscous, but not too thick that you can't pipe it.

Transfer to a small piping bag.

Transfer the ganache to a piping bag fitted with a small round tip. Pipe the ganache on the bottom shell and place the paired shell on top, pressing down slightly to ensure they stick together.