Place the egg whites in a bowl at room temperature first as they beat up much more quickly for the meringue when they’re not cold.

Line (2) baking sheets with parchment paper or silicone mats. Use a macaron stencil and trace 1 1/5" circles onto the parchment as a guide if desired. Turn the parchment pencil side down on the baking sheet.

Place the 1 cup powdered sugar, almond flour and cocoa powder into the bowl of a food processor and process 10-15 times or until fine.

Sift the almond flour mixture into a medium bowl and discard any large pieces.

Beat the egg whites and cream of tartar at medium speed in a large bowl until frothy. Increase the speed to high and add the superfine sugar about a half tablespoon at a time while beating until stiff peaks form. When the meringue is done, it will stand straight up on the top of the wire whisk, or you can turn the entire bowl upside down and the meringue won’t budge.

Add the vanilla and red food coloring to the meringue and beat on low just until incorporated.

Fold the almond flour mixture into the meringue by gently scraping the bottom of the bowl and folding the batter over the top. Turn the bowl 1/4 turn with each fold. The batter will become runnier as you fold. Continue to fold until the batter flows from the spoon in an even stream and you can make a figure 8 out of the batter without it breaking.

Place the macaron batter in a pastry bag fitted with a 1/2" baking tip and fill the bag. Pipe the macarons by placing the tip directly over the center of each circle and squeezing the bag to dispense the batter.

Rap the baking sheets on the counter 5 times each to pop any air bubbles that have formed.

Preheat the oven to 300 degrees Fahrenheit. Let the macarons stand 30 minutes to 1 hour at room temperature before baking to allow them to dry out. A skin will form over the top of the macarons, which prevents air from escaping. The air is pushed out the bottom of the cookie, creating their signature feet.

When the macarons are smooth and dry to the touch, bake for 20 minutes. Remove from heat and place on a wire rack. The cookies will release from the pan easily when they’re done. If they don’t, bake them for 2-3 minutes longer. Cool completely.

Place the softened cream cheese and butter in a medium bowl and beat on medium high speed until smooth, about 2 minutes.

Add the powdered sugar, milk (if using), vanilla, and pinch of salt, and beat on low until the powdered sugar is incorporated. Beat on medium high speed until fluffy, about 2 minutes.

Place frosting into a pastry bag fitted with a 1/4" round tip. Pipe the frosting onto half of the macarons, then top with the other half of the macarons and press down gently.

Enjoy immediately, or chill in an air tight container and enjoy within 5 days.