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1
Line two or three baking sheets with parchment or nonstick baking mats.
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2
In a bowl, whisk together confectioners sugar, almond flour, cocoa powder and salt.
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3
Place egg whites in the bowl of a stand mixer fitted with whisk attachment.
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4
Beat on medium speed until egg whites are white in color and hold onto the bottom of the whisk, 2 to 3 minutes.
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5
Continue to beat, slowly adding 40 grams (3 tablespoons) granulated sugar until peaks are stiff, about 1 minute.
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6
Using a rubber spatula, gently fold almond mixture into egg whites in 4 batches, until there are no traces of egg whites.
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7
Spoon batter into a pastry bag or a heavy-duty plastic bag, cutting a small hole in a corner of the plastic bag.
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8
Pipe 1-inch rounds of batter, an inch apart from one another, onto the baking sheets.. (Alternatively, use a 1/2 teaspoon measure to form the rounds.)
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9
Pick up baking sheets and bang them against work surface.
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10
Let sheets sit at room temperature for 30 minutes to dry tops.
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11
(Dont skip this step; it helps the macarons rise nicely.)
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12
Heat oven to 350 degrees.
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13
Bake macarons until puffed and firm, 10 to 12 minutes, rotating the sheets halfway through baking.
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14
Transfer sheets to rack to cool completely, then overturn cookies on the baking sheets so that flat bottoms are facing up.
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15
To make the caramel, combine the remaining 215 grams (1 cup) granulated sugar with 1/4 cup water in a clean, dry skillet over medium heat.
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16
Cook, swirling the pan occasionally to help distribute the sugar until it completely melts and turns a rich reddish brown (imagine the color of an Irish setter), about 15 minutes.
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17
Working quickly, spoon caramel over half the overturned cookies; immediately sandwich with remaining, unfilled cookies.
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18
If the caramel hardens before youre done, gently melt it over low heat and continue filling cookies.
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19
Fill a small saucepan with water and bring to a simmer.
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20
Place chocolate in a heatproof bowl and place over pot.
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21
Heat, stirring frequently, until melted.
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22
(Or melt chocolate in the microwave.)
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23
Using a fork, drizzle cookies with melted chocolate.
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24
Let the caramel and chocolate set at room temperature or in the refrigerator.
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25
The caramel should harden to the texture of hard candy.