Macaron shells

1. Mix almond flour, powdered sugar, and cocoa powder, then sift. Add the first egg whites and mix until you get a thick, smooth paste.
2. Heat sugar and water to 118°C / 244°F. When it reaches 114°C, start whipping the second egg whites until foamy. Slowly pour the hot syrup over the egg whites while mixing, then whip on high until glossy, stiff peaks form and the bowl is no longer warm.
3. Add one third of the meringue to the almond paste and mix to loosen the batter. Fold in the remaining meringue gently with a spatula until smooth and flowing like a ribbon.
4. Transfer to a piping bag with a round tip and pipe small rounds onto a lined baking sheet. Tap the tray to release air bubbles.
5. Bake at 160°C / 320°F for 13 to 15 minutes. Let cool completely before removing.

Chocolate ganache

1. Heat the cream until just simmering, then pour over chopped chocolate in two additions. Mix until smooth. Cover and chill for several hours until firm.
2. Whip the chilled ganache for 1 to 2 minutes until light and pipeable.

Assembly

1. Pipe ganache onto one shell, top with another shell, and press gently. Chill before serving.