For the macarons

1. Adjust the oven rack to the center position and preheat oven to 300°F/150°C.  Using a 1.5" (3.5 cm) round cookie cutter, draw circles for your macarons on a piece of parchment paper allowing for 1" (2.5 cm) between each circle.  Flip the parchment paper traced side down and line baking pan.  Set aside.
2. Sift together the almond flour, powdered sugar, and cocoa powder into a medium bowl.
3. In the bowl of a stand mixer fitted with the whisk attachment, whisk the egg whites on medium speed until foamy.  Slowly add the sugar and increase the mixer speed to high.  Whip the meringue until stiff peaks form.
4. Remove the bowl from the mixer and fold half of the almond mixture into the meringue until combined (do not stir).  It's ok to deflate some of the meringue at this stage but not all of it.
5. Add the remaining almond mixture to the meringue and carefully fold together.  Deflate some more air in the batter by using the spatula to scrape the batter against the bowl in a circular motion.  Turn the bowl as you do this to ensure you spread the batter around the entire bowl.
6. Test the mixture for consistency often.  The batter should flow like honey when you lift the spatula from the bowl.  You should be able to slowly trace a figure 8 with the batter without it breaking.
7. Fit a pastry bag with a round tip.  Holding the piping bag at a  90˚ angle to your baking sheet pan, pipe batter on each traced circle.  Squeeze the piping bag to fill each circle and then stop squeezing and give a little flick of the wrist to help prevent the batter from forming a point.
8. Carefully bang the baking sheet pan on your counter a few times to eliminate any air bubbles and any points on top.  This will help your macarons spread out a bit.
9. Allow the macarons to sit at room temperature for about 20-40 minutes, or until a skin forms on the outside (you should be able to gently touch the macarons without your finger sticking).
10. Bake for 15-20 minutes.  Each macaron should have a foot that should bake without browning.  To check for doneness, test the feets as they should not budge when you push on them (they should be stable).
11. Remove from the oven and allow to cool on the hot sheet pan for 10 minutes.  Peel each macaron off the parchment paper and allow to cool to room temperature on a wire rack.

For the ganache filling