240 grams almond meal (or ground blanched almonds) sifted
240 grams confectioners' sugar- sifted
88 grams egg whites

(Note:  For vanilla macarons, add 1 to 2 Tablespoons vanilla paste; for chocolate macarons, reduce the confectioners' sugar by 4 Tablespoons and add 4 Tablespoons cocoa)

240 grams granulated sugar
60 grams water
88 grams egg whites

In a large bowl, whisk together the sifted almond meal and confectioners' sugar- breaking up any lumps or large bits.  Make a well in the center of the bowl and pour in 88 grams of egg whites in.  Fold them in gently until the mixture is well combined, thick and paste-like.

Meanwhile, place the other 88 grams of egg whites into a large, clean bowl. Leave it be while you make the sugar syrup.

In a small saucepan, combine the sugar and water and stir together until dissolved.  Clip a candy thermometer to the side of the pan.  When the syrup reaches 225° F, begin beating the egg whites on high with an electric mixer.  You want them to be at soft peak stage, so as soon as they are, turn the speed to low until the syrup is ready.

When the syrup hits 239° F, carefully pour it into the side of the bowl while the mixer is running.  You don't want the syrup to run down the bowl, or it will cool, so aim to pour it right at the spot where the egg whites meet the side of the bowl.

Beat on high for about a minute- and then reduce speed to medium low and continue beating until the bowl has cooled slightly, and glossy stiff peaks have formed.

Add ½ of the meringue to the almond mixture, and gently fold it in until combined and smooth.  Gradually add the rest of the meringue until batter is smooth and it almost ribbons off the spoon.

If you want to divide the batter and add gel coloring to any/part of it this is the time. After adding a bit of color, continue to fold it in until the batter is smooth and shiny and totally ribbons of the spoon.

Preheat oven to 300° F.

Prepare baking sheets with parchment paper with 2-inch circles drawn on underside of parchment paper.   Fill piping bag with a #12 round tip and pipe shells onto parchment paper.  Bake for about 12 minutes.  To test if done, open the oven and wiggle the top of a shell back and forth.  If it's super �wiggly� they need more time.  Perfect macarons will be just a little wiggly, but overall firm.

When done, remove parchment from the baking sheet sheet and let cool for 5 minutes on a wire rack. Gently peel parchment paper off and cool completely before filling with your filling of choice.

Macarons taste best when �ripened� in the refrigerator for 24-48 hours, but can last in the refrigerator air-tight for up to a week.