Prepare a macaron template by using a large piping tip or small round cookie cutter of about 1 ½″ in size to trace circles about 2 inches apart on one sheet of parchment paper. You will place this under another piece of parchment paper when ready to pipe the macaron shells. You can use an egg shaped template. 

In a medium bowl, sift the powdered sugar and almond flour twice.

Next, heat the egg whites and granulated sugar over a double boiler until the sugar has completely 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 mixture reaches soft peaks. At this point, you can add food gel and vanilla.

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

Once the meringue is ready, start by folding in ⅓ of the dry ingredients. Mix carefully with a rubber spatula by scraping the sides of bowl, then through the middle of the mixture. 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 gently spreading the mixture on 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 a figure eight without breaking.

Transfer the mixture to a piping bag with a small round pipping tip (I used Ateco 802). With the egg macaron template placed under the parchment paper on the baking sheet, pipe at a perpendicular angle to fill in the egg outlines. Carefully remove the template and tap the baking sheet on the 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 mintues, 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.

If creating a speckled look, mix a small amount of black food gel with water and use a clean paint brush to flick black dots all over the shells. Allow to dry for a couple minutes before baking. 

Bake the macarons for about 12-14 minutes. Allow to cool completely before removing them from the baking sheet.

Place the egg yolks in medium bowl or a bowl of a stand mixer fitted with a whisk attachment. Whisk until thick and foamy while you heat the sugar and water.

Heat the granulated sugar and water in a small frying pan over low heat, stirring constantly until the sugar dissolves. Increase the heat to medium and bring to boil, or until it reaches 240 degrees F. Do not let it get any hotter.

While the egg yolks are still whisking, slowly add the sugar syrup into the bowl. Continue beating until the mixture has cooled down to room temperature.

Add the butter to the mixture one cube at a time, allowing each piece to fully incorporate before adding another.

Add the melted chocolate, vanilla, and salt. Continue beating until the buttercream is completely smooth.

When ready to assemble the macarons, transfer the buttercream to a piping bag with a small pipping tip.

Pipe the buttercream on one shell and place the other shell on top, pressing down ever so slightly to ensure they stick together.