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 medium bowl, sift the powdered sugar and almond flour twice. Set aside.

Next, heat the egg whites and brown sugar over a double boiler until the sugar has dissolved or until the temperature is about 120 degrees F.

Transfer the egg white mixture to a large bowl or a bowl of a stand mixer fitted with a whisk attachment. Whisk until the meringue reaches soft peaks, then add the vanilla paste.

Continue whisking the meringue until stiff peaks form. The best way to test if it is ready is by turning the bowl upside down. If the meringue does not fall or move at all, then it is ready.

Start the macaronage by folding in ⅓ of the dry ingredients. Mix carefully with a silicone spatula by scraping aroung 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. I find that this mixing method ensures that the shells do not bake up hollow.

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 mixture to a piping bag with a small round piping tip. 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 batter comes away when you touch them.

Toward the end of the resting time, preheat the oven to 300 degrees F.

Bake the macarons for about 12 minutes. Allow to cool completely before removing them from the baking sheet.

In a medium saucepan, combine the sugar, salt, cream of tartar, and water.

Heat over medium high heat, stirring often with a rubber spatula to encourage even cooking. When it comes to a boil reduce heat to medium.

When the color turns an even medium amber color remove from heat and add the butter one tablespoon at a time, mixing to combine. Then, mix in the heavy cream and vanilla.

Transfer to a glass jar to cool, stir in a pinch or two of flaky sea salt, then chill in the fridge overnight or until ready to use.

In a double boiler, heat the egg whites, sugar, and salt, whisking frequently until it reaches 160 degrees F (70 degrees C) or until the sugar is completely dissolved and the egg whites do not feel grainy.

Transfer the egg white mixture into a bowl of a stand mixer with a whisk attachment. Whisk on high speed until stiff peaks form. Turn the mixer down to low speed, and wait until the meringue cools down to at least 85 degrees F (30 degrees C).

Cut the butter into cubes and add to the meringue a few pieces at a time, allowing them to fully incorporate before adding more. Once all of the butter is added, it will likely look curdled, but keep beating for a few more minutes and it will come together.

Once the buttercream has mostly come together, change the whisk attachment to the paddle and keep mixing on low speed until homogenous and smooth.

Add the vanilla and caramel sauce, and mix on low speed until fully incorporated.

Transfer the buttercream to a piping bag with a small star piping tip and the caramel sauce to piping bag with the tip snipped off.

Pair the macaron shells up and pipe the buttercream onto the bottom shell, then drizzle the caramel on top. Top with flaky sea salt and place the paired shell on top, pressing down slightly to ensure they stick together.