In a saucepan, place the egg whites with the sugar (using a double boiler) and stir until it reaches a temperature of 122°F (50°C) or until the sugar dissolves.

Pour into an electric mixer and start beating until a meringue forms, adding a few drops of lemon juice.

Sift the powdered sugar with the almond flour and fold into the meringue in two parts.

Put the mixture into a piping bag with a plain tip and pipe 1 to 2-inch diameter circles onto non-stick paper or a silicone mat for macarons.

Heat the cream in a saucepan until it just begins to boil, then pour over the finely chopped chocolate. Chill in the refrigerator until ready to use.

Fill with chocolate ganache, dulce de leche, or your preferred filling and enjoy!