Macaron Shells

1. Prepare a large piping bag fitted with a large round tip, about ¼ inch in diameter. Line two baking sheets with parchment paper or silicone mats. Measure all ingredients. Sift the powdered sugar and almond flour together and set aside.
2. Preheat the oven. The original recipe recommends preheating a large oven to 300°F for 60–90 minutes to help reduce temperature fluctuations. For a convection oven, start at 270°F and adjust as needed for your oven.
3. Place a bowl over a pan of barely simmering water. Add the golden sugar and egg white powder, if using, and whisk to prevent clumping. If not using egg white powder, simply omit it.
4. Add the egg whites and whisk until the sugar has completely melted, which takes a couple of minutes. Rub a little mixture between your fingers to check for sugar granules; continue whisking if any remain. Make sure the bottom of the bowl does not touch the simmering water, and do not overheat the mixture.
5. Transfer the mixture to the bowl of a stand mixer. Immediately whip on low for about 30 seconds, then increase to medium and whip for another 2 minutes on medium-low. Raise to medium-high and whip until stiff peaks form. This may take about 13–15 minutes, but judge by the meringue’s appearance rather than time alone.
6. Stop whipping when the meringue is glossy and forms stiff peaks that stand straight up, possibly with a slight bend at the tip. Avoid overwhipping, which can contribute to hollow macarons.
7. Add the sifted powdered sugar and almond flour to the stiff meringue. Add red gel food coloring if using; the original recipe uses about 1 tablespoon to achieve a deep red color.
8. Gently fold with a spatula, moving in a letter-J motion. Once the dry ingredients are incorporated, press the batter against the sides of the bowl as you fold to release some air.
9. Stop folding when the batter is glossy and flows in a thick, steady ribbon. The batter falling from the spatula should allow you to draw several figure eights without breaking, and it should blend back into the bowl in about 10–15 seconds.
10. Transfer the batter to the piping bag. Seal the top with a bag tie if desired to help prevent the batter from drying and escaping.
11. Hold the piping bag directly above the center of each macaron template at a 90-degree angle. Apply gentle pressure for about 3–5 seconds, then pull the bag up quickly with a slight twist.
12. Tap each tray against the counter or the palm of your hand several times. Use a toothpick to pop any visible air bubbles.
13. Let the shells rest until they form a thick, dry skin and feel dry and somewhat firm to the touch. This is especially important when using enough food coloring to achieve a deep red color, as the shells may crack if baked before drying.
14. Bake one tray at a time for about 15–20 minutes. Baking time may range from 13 to 30 minutes depending on the oven and temperature.
15. The shells are ready when they have developed feet, have a deeper color, and do not jiggle when moved gently. The tops should not feel soft. Continue baking if they still jiggle or feel soft.
16. Remove from the oven and bake the second tray. Let all shells cool completely before filling and decorating.

Royal Icing

1. Place the powdered sugar in a mixer bowl. Add the meringue powder and begin mixing on low. Gradually add the water while mixing.
2. Once combined, increase the speed to medium-high and whip for a few minutes until the icing is glossy and fluffy.
3. Adjust the consistency as needed. The icing should flow like sweetened condensed milk. Add more water if it is too stiff or more powdered sugar if it is too runny.
4. Divide the icing between two bowls. Color one black and the other yellow. Place the black icing in a piping bag fitted with a size 3 tip and the yellow icing in a piping bag fitted with a size 2 tip.
5. Keep the icing covered whenever it is not in use so it does not dry out and form a crust.

Decorate the Shells

1. Pipe a line of black royal icing across the middle of each shell to create Santa’s belt.
2. Let the black icing dry for a few minutes. Placing the shells in the refrigerator helps it dry faster.
3. Use the yellow icing to draw a square buckle in the middle of the belt. Decorate about half of the shells, as the remaining shells will be used for the bottoms.

Sugar Cookie Buttercream

1. Heat-treat the flour by preheating the oven to 350°F. Spread the flour on a parchment-lined or silicone-lined baking tray.
2. Bake the flour for about 5 minutes, stirring in between. Once the flour feels hot, remove it from the oven and let it cool before using it in the frosting.
3. Place the butter and golden sugar in a mixer bowl. Beat for about 4–5 minutes until as creamy and smooth as possible.
4. Add the powdered sugar, cooled heat-treated flour, vanilla extract, and almond extract. Mix on low until incorporated.
5. If needed, add the milk or heavy cream. If the frosting is too runny, add more powdered sugar.

Fill the Macarons

1. Transfer the buttercream to a piping bag fitted with a round tip.
2. Pipe the buttercream onto a plain macaron shell and top with a decorated shell.
3. Roll the sides of the assembled macaron in the shredded coconut.