Whip the egg whites while gradually adding sugar in 2-3 additions until stiff peaks form.

Sift almond flour, powdered sugar, and cocoa powder together three times, then fold into the egg whites using a spatula.

Transfer the batter into a piping bag and pipe 2.5–3cm circles onto a baking sheet lined with parchment paper. Let them dry at room temperature for 1 hour.

Preheat the oven to 150–160°C and bake the macarons for 10–12 minutes.

Heat the heavy cream in a saucepan until it begins to boil, then remove from heat and stir in dark chocolate until melted. Add butter and mix until smooth.