Prepare a macaron template by using a large piping tip or small round cookie cutter of about 1 ½″ in size to trace circles about 2 inches apart on one sheet of parchment paper. You will place this under another piece of parchment paper when ready to pipe the macaron shells.

In a large bowl, sift the powdered sugar, almond flour, and cocoa powder twice. Set aside.

In a medium heat-proof bowl, whisk together the egg whites and granulated sugar. Place the bowl over a small saucepan of simmering water, and whisk often until the sugar has dissolved or until the temperature is about 120 degrees F.

Transfer the egg white mixture to the bowl of a stand mixer fitted with a whisk attachment. Whisk until the mixture reaches soft peaks. At this point, you can add the vanilla. Continue whisking the meringue until stiff peaks form.

Start the macaronage by folding in ⅓ of the dry ingredients. Mix carefully with a rubber spatula by scraping around the sides of the bowl, then through the middle of the batter. Do this a few times until it is mostly combined.

Add the remainder of the dry ingredients, folding with the same gentle method. Once the dry ingredients are fully incorporated, begin spreading the batter along the sides of the bowl to deflate it slightly. Continue scraping around the sides of the bowl and through the middle. The mixture is ready when you can draw several figure eights without the batter breaking.

Transfer the batter to a piping bag with a small round piping tip. Divide batter between two piping bags, if necessary. Do not leave batter sitting in bowl.

Place your macaron template under another piece of parchment paper on a baking sheet and pipe perpendicular to fill in each circle.

Carefully remove the template and tap the baking sheet on the on counter a few times in order to release any air bubbles. It also helps to bang on the bottom of the baking sheet with your hand.

Let the macarons rest for about 30-40 minutes, or until they are dry and no longer sticky to the touch.

Meanwhile, preheat the oven to 300 degrees F.

Bake the macarons for about 12-14 minutes. Allow to cool completely before peeling them off of the parchment paper.

In a small saucepan over low-medium heat, bring the heavy cream to a simmer, or about 190 degrees F.

Add the chocolate, then place the lid on top for one minute. Remove the lid, then stir with a rubber spatula until smooth.

Transfer the warm ganache to a piping bag fitted with a small round tip.

Place the ganache in the fridge (about 2 hours) until solidified, yet soft and pipeable.

Pair the macarons up and pipe the ganache onto the bottom shell. Place the paired shell on top, pressing down slightly to ensure they stick together.

Store the macarons in the fridge until ready to serve.