Prepare Dry Ingredients

1. Preheat oven to 150°C (300°F). Line two baking sheets with parchment or a silicone mat.
2. Sift almond flour, icing sugar and cocoa powder together into a bowl; discard any large bits left in the sifter.

Make Meringue

1. Place room-temperature egg whites in a clean, dry bowl with cream of tartar and a pinch of salt.
2. Whip on medium until soft peaks form, then add granulated sugar gradually while increasing to high speed.
3. Beat until glossy stiff peaks form and the meringue holds a firm peak when the whisk is lifted; fold in vanilla.

Combine & Pipe Shells

1. Fold the sifted dry mix into the meringue with a spatula using a few long strokes until batter flows in a thick ribbon (macaronage).
2. Transfer batter to a piping bag fitted with a 10–12 mm round tip and pipe 3–3.5 cm rounds spaced 2–3 cm apart.
3. Tap the sheet firmly on the counter 3–4 times to release air bubbles; pop any large bubbles with a toothpick.
4. Let piped shells rest at room temperature 30–60 minutes until a dry skin forms and they are no longer tacky.

Bake & Cool

1. Bake one sheet at a time on the center rack at 150°C (300°F) for 14–16 minutes, until shells have feet and are set.
2. Remove from oven and cool completely on the baking sheet before removing to avoid cracking.

Make Ganache

1. Place chopped chocolate in a heatproof bowl.
2. Heat cream until just simmering, pour over chocolate and let sit 1–2 minutes.
3. Stir gently until smooth, whisk in butter and corn syrup, then cool and chill until thick enough to pipe, about 30–60 minutes.

Make Strawberry Confit

1. Combine strawberries, sugar and lemon juice in a small saucepan and bring to a gentle simmer over medium heat.
2. Simmer, stirring occasionally, until berries break down and mixture is syrupy, about 8–12 minutes.
3. If needed to thicken, mix cornstarch with 1 tsp water and stir into confit, simmer 1 minute more; remove from heat and stir in vanilla.
4. Cool to room temperature, then chill until thick and scoopable, about 30 minutes.

Assemble

1. Match shells by size. Transfer ganache to a piping bag with a small round tip and put confit in a separate small piping bag or use a spoon.
2. Pipe a small ring or dollop of ganache onto half the shells, then add a small central dot (about 1/4 tsp) of chilled strawberry confit on top of the ganache.
3. Gently sandwich with a matching shell, pressing slightly so filling reaches the edge but does not squeeze out.
4. Chill assembled macarons in a single layer 30 minutes to set; for best texture refrigerate in an airtight container 12–24 hours (make-ahead).
5. Bring to room temperature before serving and dust lightly with cocoa if desired.