Preparation: Gather all your ingredients and set aside a large piping bag with a round tip. Line two baking sheets with parchment paper or silicone mats.
Mix Dry Ingredients: Sift powdered sugar, almond flour, and cocoa powder together. Set aside.
Whip Egg Whites: In a heatproof bowl, combine egg whites and granulated sugar. Place over a pan of simmering water, whisking until the sugar dissolves and the mixture becomes frothy.
Make Meringue: Transfer to a stand mixer bowl and whisk on low for 30 seconds. Gradually increase to medium speed for 1-2 minutes until the mixture is white and fluffy. Increase to high speed until stiff peaks form.
Combine Ingredients: Add the sifted dry ingredients to the meringue. Fold gently with a spatula, making a “J” shape. Add food coloring if desired.
Test Batter Consistency: The batter should be thick and flowy. Test by drawing a figure 8 with the batter; it should flow without breaking. Alternatively, place a teaspoon of batter on the mat; it should spread slightly and appear glossy.
Pipe Macarons: Transfer batter to the piping bag. Pipe small circles onto the baking sheets. Bang the trays against the counter to remove air bubbles and use a toothpick to poke any visible bubbles.
Dry Macarons: Let the trays sit for 20-40 minutes until the macarons form a dry skin on top.
Bake: Preheat the oven to 300°F. Bake one tray at a time, rotating halfway through, for 18-20 minutes. Macarons are done when they have a deeper color and release easily from the mat.
Cool: Let macarons cool before filling.