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.

In a small 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 a large bowl or a bowl of a stand mixer fitted with a whisk attachment. Beat until the meringue reaches soft peaks. At this point, you can add the vanilla bean paste. 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 gently spreading the mixture on 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 pipping tip (I used Ateco 802).

With the macaron template placed under the parchment paper on the baking sheet, pipe at a perpendicular angle to fill in the circles. Carefully remove the template and tap the baking sheet on the 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.

Meanwhile, preheat the oven to 300 degrees F.

Bake the macarons for about 10-12 minutes. Allow to cool completely before peeling them off the parchment paper.

In a medium bowl, add the butter and cream cheese and use an electric hand mixer to beat on medium speed until smooth and creamy.

Slowly add in the powdered sugar while mixing on low speed.

Add in the vanilla bean paste and continue beating on low speed for several minutes until the frosting is smooth.

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

Pair the macaron shells up and pipe the frosting onto the bottom shell, then place the paired shell on top, pressing down slightly to ensure they stick together.