Beat the egg whites until stiff peaks form, gradually adding the granulated sugar.

Gently fold in the almond flour, powdered sugar, and cocoa powder with a spatula until the batter flows in ribbons.

Pipe small rounds of batter onto a baking sheet lined with parchment paper.

Let the macarons sit at room temperature for 2-3 hours to form a skin.

Bake for 12 minutes at 285°F (140°C).

Let cool, then carefully remove from the baking sheet.

Melt the chocolate. Bring the heavy cream to a boil and pour it over the chocolate. Stir to combine.

Spread the filling on one macaron shell and sandwich with another shell.