1-Preparation and Dry Mix: First, prepare all ingredients by measuring them accurately and wiping bowls, whisks, and mats with vinegar to remove any grease. Line two baking sheets with parchment paper or silicone mats and fit a large piping bag with a 1/2 inch round tip. Next, sift together the powdered sugar, almond flour, and cocoa powder to get rid of lumps and ensure a fine texture for smooth shells.
This step is crucial for even results, as sifting helps mix the dry ingredients perfectly. Once done, set the mixture aside while you move on to the meringue.

2-Meringue and Batter: Whip the egg whites until foamy, then gradually add granulated sugar and egg white powder if using, whisking over barely simmering water until the sugar dissolves and the mixture is frothy. Transfer it to a stand mixer and beat on low speed, increasing to high until stiff, glossy peaks form. Gently fold the sifted dry ingredients into the meringue using a spatula in a ‘J’ motion until the batter is glossy and flows like a thick ribbon.
Test the batter by drawing a figure-8; it should hold shape briefly before dissolving. This consistency is vital for the macarons to rise properly. If you want a pop of color, add a bit of gel food coloring sparingly to avoid thinning the batter.

3-Piping, Drying, and Baking: Transfer the batter to your prepared piping bag and pipe even circles onto the baking sheets. Tap the sheets firmly on the counter to release air bubbles and pop any with a toothpick. Let the shells rest at room temperature for 20-40 minutes until the surface feels dry, which helps form those cute feet during baking.
Preheat your oven to 300 degrees Fahrenheit and use an oven thermometer for accuracy. Bake one tray at a time, rotating halfway through, for 15-20 minutes until the shells are firm without jiggle. Cool them completely before handling to keep their shape.

4-Assembly and Final Touches: Once cooled, place dulce de leche in a small piping bag, snip the tip, and drizzle it over the top shells. Decorate with caramel crispearls and edible gold leaf using tweezers for a professional look. Pipe a generous amount of dulce de leche onto the flat sides of the bottom shells and sandwich them with the decorated tops.
For dietary adaptations, use aquafaba instead of egg whites for vegan options or sugar substitutes to make it low-calorie. Let the assembled macarons refrigerate for 24 hours to let flavors mature before serving. Prep time is about 1 hour, baking takes around 40 minutes, and total time is roughly 1 hour 40 minutes.