Sift almond powder and powdered sugar together. Add 15g of egg whites, mix to combine.
Put granulated sugar and water in a small pot, start heating. Meanwhile, set 30g of egg whites in a mixing bowl, start whisking.
When the syrup reaches 117-120℃/242-248℉, add the syrup little by little into the soft peak stage egg white.
Keep whipping until it gets to room temperature.
Add the meringue into the dough in three parts, Continue to fold until the batter falls into ribbons and the crest doesn't fall away.
Transfer the batter into a piping bag with a round tip, Pipe onto a parchment paper.
Leave the macarons to dry for about 15 min until dry to touch.
Bake at 170℃/340℉ for 10-15 min until the macarons don't stick to the parchment paper.
Take two macarons, fill with your favorite cream, chocolate, or jam to make a little sandwich, and enjoy!