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SPECIAL EQUIPMENT:
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Pastry bags, a 1/4-inch diameter plain pastry tip and small round decorating tip.
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MAKE THE SHELLS:
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Preheat oven to 350 degrees F and place the oven racks in the upper and lower thirds of the oven.
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Line 2 baking sheets with parchment paper and fit a pastry bag with a 1/4-inch round pastry tip.
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Sift powdered sugar and almond flour into a large bowl, discarding any large bits of almond flour that won't pass through the fine sieve. Set aside.
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In a stand mixer fitted with the whisk attachment, beat egg whites on medium speed until soft peaks form. (Pro tip: the egg whites whip up even better if you let them sit for 1 hour at room temperature before use.).
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With the mixer still running, slowly pour in the sugar. Increase the speed to high and beat until whites just hold stiff, glossy peaks.
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Add drops of food coloring to reach desired vibrant yellow color and mix on low speed until evenly combined.
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Off the mixing stand, vigorously fold the almond mixture into meringue mixture until completely incorporated. The meringue will deflate, and the batter will start to loosen. The batter is ready when it has a smooth lava-like appearance, and a ribbon of batter drizzled onto the surface sinks back in after about 20 seconds. Take care to neither over or under mix the batter.
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Spoon about 1/3 of the batter into the prepared piping bag and cover the rest with plastic wrap.
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Pipe 1 1/2-inch circles of batter one 1/2-inches apart on prepared baking sheets.
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Firmly bang pans several times on the work surface to get rid of any air bubbles.
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Let cookies stand, uncovered, at room temperature for 30 to 40 minutes until the tops are no longer sticky and light skin forms.
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Bake 10 to 12 minutes until firm and set, switching positions of sheets halfway through baking. Let cool completely on baking sheets. Repeat with remaining batter.
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MAKE THE GANACHE:
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Place chocolate in a medium glass bowl. Set aside.
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Bring cream to a boil over medium heat, then remove from heat and pour directly over chocolate. Whisk until smooth and creamy. Let stand at room temperature until cooled completely and slightly thickened.
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DECORATE THE COOKIES:
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In a small bowl, combine meringue powder and powdered sugar. Add warm water and whisk until smooth. Place in a small pastry bag fitted with a small round decorating tip.
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Carefully peel cookies from parchment and match into pairs.
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Use black and red food writing pens to draw the black and red emoji face details on one side of each pair. Any detail that should be colored white, blue or pink, first pipe with the white icing. Let stand to dry, about 1 hour.
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Once the icing is dry, use the blue or pink pen to color on top of the hardened icing.
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ASSEMBLE COOKIES:
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Sandwich a thin layer of ganache (about 3/4 to 1 teaspoon) between flat sides of cookies.
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Store in an airtight container in the fridge 2 to 3 days. Let stand at room temperature 30 minutes before serving.
