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Prepare the Macarons: Preheat oven to 300°F. Line 2 baking sheets with parchment paper. Beat egg whites in the bowl of a stand mixer fitted with the whisk attachment, until loose peaks form. Gradually add granulated sugar, and beat until sugar is dissolved and stiff peaks form.
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Sift powdered sugar and almond flour through a fine mesh strainer. Fold flour mixture into whipped egg whites. Add food coloring until desired color is reached.
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Transfer mixture to a ziplock plastic bag or piping bag with a rounded tip. Pipe 1-inch rounds onto baking sheets lined with parchment paper, and let stand in a dry place until rounds are dry to the touch, 1 to 2 hours
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Bake in preheated oven until ruffled edges (also called “feet”) have formed and macarons are set and not jiggly, 10 to 12 minutes.
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Prepare the Filling: While macarons bake, beat together powdered sugar, butter, and milk with an electric mixer on medium until fully combined and smooth. Transfer filling to a piping bag
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Remove macarons from oven, and let cool on baking sheet set on a wire drying rack for 15 minutes, then transfer macarons directly to wire rack and continue cooling. Pipe or spread Filling onto 1 macaron, and top with a similar size macaron. Serve immediately or store in an air-tight container up to 2 days.