1. Sift almond flour and powdered sugar together.

2. Prepare baking sheets with macaron templates and preheat oven to 300°F (270°F for convection).

3. Whisk egg whites, golden sugar, and optional egg white powder over a simmering water bath until sugar dissolves.

4. Whip mixture into stiff peaks using a stand mixer.

5. Fold in dry ingredients and red gel coloring until the batter becomes glossy and thick.

6. Transfer batter to a piping bag and pipe evenly onto prepared trays.

7. Tap trays to release air bubbles and rest shells until dry to the touch (up to 2 hours).

8. Bake 15–20 minutes until set and no longer jiggly. Cool completely.

9. Whip powdered sugar, meringue powder, and water for royal icing until fluffy; divide and color black and yellow.

10. Pipe black belts and yellow buckles on half the shells for decoration.

11. Heat-treat flour at 350°F for 5 minutes, then let cool.

12. Beat butter and sugars until creamy, then mix in flour, extracts, and milk or cream.

13. Adjust consistency with powdered sugar if needed.

14. Pipe buttercream on undecorated shells, top with decorated ones, and roll edges in shredded coconut.

15. Refrigerate up to 5 days or freeze for 1–2 months before serving.