Sift the "A" ingredients together. (Mix the dry ingredients well). Please ensure that the almond powder and powdered sugar that you use do not contain corn starch. (If you use ingredients with corn starch in them, the surface of the macarons will crack easily).

Measure out exactly 30 g of egg white. Use an egg that, after being separated, has absolutely no yolk in it and has been resting at room temperature for about two days (If you use egg white that has just been separated and has yolk in it, the macaron will expand too much and the surface will crack easily. If you use egg white that is too cold, the taste will become bad)

Beat the egg white. Once the egg white becomes lumpy and starts to form bubbles, add 1/3 of the granulated sugar and beat it in.

Once the bubbly texture has lessened a bit, add the next third of the granulated sugar.

When the meringue takes on a glossy appearance, add the last of the granulated sugar.

As you beat, the meringue will become glossy, thicken on the beaters and form distinct peaks. The French meringue is finished when the meringue has frothed up enough that it doesn't fall off the beaters.

Add half of the dry ingredients that you sifted and mix them until the mixture can be cut through with a spatula. (At this point, do not try to get rid of the bubbles while mixing).

Once the added dry ingredients have mostly been mixed in, add the last of the dry ingredients.

Once you have finished mixing the ingredients such that they can be cut with a spatula, it should be fluffy and airy like in the picture.

From this point, this is the most important part of the macaron's construction. Get rid of the bubbles in the meringue by scooping the batter up from the bottom of the bowl and pressing it back down with a spatula. (This process is called macaronage).

Once you have performed the macaronage a few times, collect all of the batter in the middle of the bowl by scooping it from the bottom and ladling it on top. After that, repeat the macaronage a few more times. (Do it about 3 or 4 times)

The macaronage is finished when you can scoop up some batter and it slips off the spatula slowly.

The finished batter should look glossy and smooth as it does in this picture.

Put the meringue in a piping bag (1 cm circular tip). Allowing as few air bubbles as possible, pipe your meringues tidily.

Pipe the meringues the size that you like. I like small ones, so I make them about 2.5 cm in diameter. (Though the piped batter will spread out on the sheet, this will fix itself later).

If you make the size of the meringues as uniform as possible, the final product will be pretty. For this recipe, it should require about one and a half baking sheets.

Pop any bubbles on the surface of the piped meringues with a toothpick. (This is so that the final product will look nice).

Sprinkle the piped meringues with matcha (not listed) to taste. Let the meringues dry as they are until the batter doesn't stick to your finger when you touch it (this will take somewhere around 30 minutes to an hour) If they don't dry completely, they will crack, so check gently with your finger.

Preheat your oven to 160°C (320 Fahrenheit). Put your meringues in, lower the heat to 130°C (266 Fahrenheit) and bake them about 15 minutes. Nicely baked macarons will grow a fluffy, beautiful "pied" (foot) along the bottom circumference.

Once the meringues are cooled, make them into sandwiches by filling them with whatever cream you like.

I always fill my matcha macarons with brown sugar butter cream (the "B" ingredients). It's made by thoroughly mixing the unsalted butter with the brown sugar.

Making the sandwiches with the cream looks like this.

They look cute viewed from the top or the side, don't they?