Add <quantity>125<unit>g</unit></quantity> of almond flour and <quantity>125<unit>g</unit></quantity> of powdered sugar to a bowl and mix with a spatula

Pass the mixture through a fine strainer into another bowl

Add <quantity>40<unit>g</unit></quantity> of egg whites and mix with a spatula until it gets sticky. Set aside

Add <quantity>45<unit>ml</unit></quantity> of water and <quantity>125<unit>g</unit></quantity> of white sugar to a saucepan

Warm the mixture to <temperature>118<unit>°C</unit></temperature> over medium-high heat

Add <quantity>45<unit>g</unit></quantity> of room temperature egg whites to a bowl. Beat with a hand mixer, on medium speed, until frothy. Slowly pour the hot syrup while beating until it forms medium peaks

Add ⅓ of the meringue to the almond mixture. Gently mix by scraping from the bottom of the bowl and folding into the middle until well incorporated. Repeat with another ⅓ and again with the final ⅓

Preheat the oven to <temperature>150<unit>°C</unit></temperature>

Set a piping bag with a round tip and fill it with the macaron batter

Add dabs of the batter on the corners of a baking sheet and cover with parchment paper. Squeeze the batter to form a <quantity>1.5<unit>cm</unit></quantity> macaron and then give it a twist. Make sure to leave space between them

Tap the baking tray to flatten and release any air bubbles. Let the macarons rest at room temperature for 40m until they are dry to the touch

Bake the macarons for 14m until they rise up

Let them cool down entirely before filling them. The macarons are ready

Fill them with your preferred filling. Enjoy!