Salted Caramel Macarons with Chocolate Drizzle

Prepare Macaron Shells

1. Sift almond flour and powdered sugar together twice. Set aside.
2. In a clean, dry bowl, whisk egg whites until foamy. Add cream of tartar and continue whisking.
3. Gradually add granulated sugar, a tablespoon at a time, until stiff, glossy peaks form. If using, fold in food coloring.
4. Gently fold the dry ingredients into the meringue in three additions using a spatula, performing the 'macaronage' technique until the batter flows like lava from the spatula. Be careful not to overmix.
5. Transfer batter to a piping bag fitted with a round tip. Pipe 1.5-inch circles onto parchment-lined baking sheets.
6. Tap the baking sheets firmly on the counter a few times to release air bubbles. Let the macarons rest at room temperature for 30-60 minutes, or until a skin forms and they are no longer sticky to the touch.
7. Preheat oven to 300°F (150°C). Bake one sheet at a time for 12-15 minutes, rotating halfway through, until 'feet' have formed and shells are firm.
8. Let cool completely on the baking sheet before removing.

Make Salted Caramel Filling

1. In a saucepan, combine granulated sugar and water. Cook over medium heat without stirring until the sugar dissolves and the syrup turns a deep amber color.
2. Carefully and slowly pour the warmed heavy cream into the caramel, stirring constantly. Be cautious as it will bubble up vigorously.
3. Remove from heat and stir in the butter, one piece at a time, until fully incorporated and smooth. Stir in the sea salt.
4. Transfer the caramel to a heatproof bowl and let it cool completely, then refrigerate until thickened to a spreadable consistency (at least 2 hours).

Assemble Macarons and Drizzle

1. Pair macaron shells of similar size. Pipe or spoon salted caramel onto the flat side of one shell, then gently top with a second shell to create a sandwich.
2. Melt dark chocolate in a double boiler or microwave. If desired, stir in coconut oil for a smoother consistency and shine.
3. Using a spoon or a piping bag with a very small opening, drizzle the melted chocolate over the assembled macarons in a decorative pattern.
4. Allow the chocolate to set before serving or storing. For best flavor, refrigerate macarons overnight to "mature" and bring to room temperature before serving.