Gather and measure all the ingredients. Line baking sheets with parchment paper or silicone mats and preheat the oven to 300°F (150°C).

Combine granulated sugar and egg whites in a heatproof bowl over simmering water. Whisk until sugar dissolves, about 3-5 minutes, then whisk until stiff peaks form.

Sift almond flour and powdered sugar into a bowl. Fold into the meringue, adding food coloring until smooth and forms a thick ribbon.

Transfer the batter to a piping bag and pipe circles onto the prepared baking sheets, then tap gently to release air bubbles. Allow to rest until dry to the touch.

Bake the shells for 15-20 minutes, watch for no browning. Let cool completely on sheets.

Whisk powdered sugar, meringue powder, and water for the icing until glossy and holds medium peaks. Add gel colorings as needed.

Heat-treat the flour at 350°F (175°C) for 5 minutes, let cool, then mix with butter, sugars, extracts, and cream until fluffy.

Pair up macaron shells, pipe a dollop of buttercream, and sandwich together. Optionally roll sides in desiccated coconut.