• Line two baking sheets with parchment paper or silicone mats and set aside. Set up the piping bag to pipe the shells. Add a Wilton 12 tip to a piping bag, add this to a large cup, folding the tip up before adding it in, fold the top down around the cup.
• Weigh out the almond flour (120 grams), the powdered sugar (130 grams), and the granulated sugar (75 grams).
• Using a fine mesh sieve, sift almond flour and powdered sugar together in a large glass or metal bowl along with the 2 tablespoons of cocoa powder.
• Add the egg whites and 1/4 teaspoon cream of tartar to the bowl of a stand mixer. You can also use a hand mixer, but it can be tough on your hands and arms. Beat the egg whites on medium speed until they are foamy and no longer liquid. The whisk should leave track marks in the foam. Turn the speed down and add the granulated sugar in three batches, waiting a few seconds in between each addition.
• Once you've added in all of the sugar, turn the speed up to medium-high, which is between 4 and 5 on my KitchenAid stand mixer. You'll see the egg whites begin to build in volume and turn a glossy white color. The whisk will also start to leave track marks in the whites and will look thick. After a few minutes, you can stop the mixer and check for stiff peaks. If the meringue runs off the whisk, it's not ready. Keep going for another few minutes and then check for stiff peaks. If it's almost ready at this point, I'll turn the mixer up a little bit higher and let it run for 30 seconds before checking again. When the meringue is done, it will form a stiff peak when you pull the whisk out. It may have a slight curve to it, but it should not flop over. If it does, continue mixing the meringue in 30-second bursts at the higher speed and checking for stiff peaks.
• Using a rubber spatula, add the meringue to the flour/sugar mixture in three batches. It won't mix together completely until you have added all of the meringue. Continue mixing until there are no dry ingredients. We are essentially deflating the meringue and making a cohesive batter. Once the dry ingredients are completely mixed in, use a circular motion with the spatula against the side of the bowl to continue mixing the batter. Do a few circles around the bowl, then bring the spatula through the batter. Do this process a few times, then check for the 'honey-like' stage. The batter should flow off the spatula like honey without breaking. You should be able to draw a figure eight with the batter that will sink into itself in 10 seconds when done. You don't want to overmix the batter, so check for doneness after every few passes.
• Once the batter is done, add it to the piping bag. Take the cup over to the lined baking sheets. Take the bag out and, holding the top closed just above the batter, squeeze the batter down gently so it just starts coming out. Hold it a bit sideways until you get over the baking sheets. Holding the bag upright, pipe the shells onto the baking sheets. If you are using the silicone mats with the stencils, you can aim for the dot in the middle of the circle. Count to 4 while piping, then move on to the next circle. Continue this process until you have filled the sheet pans or run out of batter. If you don't have the preprinted circles, just start from the top, going across before moving down. Leave about 3 inches in between each piped circle to leave room for it to spread out.
• Now that all the shells are piped, it's on to removing the air bubbles. Bang the trays firmly on your countertop a few times. This helps to dislodge the air bubbles in the shells. I also like to go through with a toothpick and pop any remaining air bubbles I find.
• Let the shells rest so they form their skin. This should take from 30-40 minutes. In humid weather, this can take longer. If the weather is really dry, it could take less time. When the skin is formed, you'll be able to touch the tops of the macarons without getting any batter on your finger. Preheat the oven to 300 F about halfway into the shells resting.
• Now that the shells have formed their skin, it's time to bake them. Bake the sheets individually in the oven on the middle rack at 300 F for 14 minutes. The tops will be matte and they will not jiggle on their feet when they are done. Remove them from the oven and let them rest for 10 minutes before removing them to a baking rack to continue cooling down. The shells must be completely cooled down before adding the filling.
• When the shells are cooled, it's time to fill them. Match the shells by size. Flip one over of each pair.

Peanut Butter Frosting

• In a large mixing bowl, whip the 1/4 cup of butter until smooth. Add in the 1/4 cup of peanut butter and whip until smooth. Slowly add in the 1 cup of powdered sugar. I like to add 1/2 cup of powdered sugar and 1 tablespoon of milk first and blend. Then add the other 1/2 cup of powdered sugar with 1 tablespoon of milk and blend. This will result in a smooth, pipeable peanut butter frosting.
• Add the frosting to a piping bag fitted with a Wilton 4B star tip or round tip. Pipe about a nickel-sized amount of frosting onto the turned-over shell of each pair. Once you have piped your frosting, sandwich the shells together. Rather than pressing straight down on the shells when sandwiching together, gently twist the top shell on to prevent cracking the shells.

Chocolate Drizzle

• In a small bowl, mix together 1/2 cup powdered sugar, 2 teaspoons milk, and 2 teaspoons cocoa powder until smooth. You may see a few lumps of powdered sugar but they should smooth out easily. You can also smash them against the side of the bowl. If you want, you can sift the powdered sugar beforehand, but I never do this, and the drizzle turns out great.