1-First, measure all ingredients accurately; ensure egg whites are at room temperature for optimal whipping. Sift the 105 grams of almond flour and 105 grams of powdered sugar together to remove lumps. Next, whisk the 100 grams of egg whites and 100 grams of white granulated sugar over a double boiler until the sugar melts, then whip in a mixer to stiff peaks.

2-Gently fold the dry ingredients into the meringue until no dry streaks remain, being careful not to overmix. Divide the batter into two bowls, with more for the black portion. Add white powder food coloring to the smaller bowl and black powder and gel food coloring to the larger one, mixing carefully.

3-Piping and Decorating: Prepare two piping bags: one with a 1/4 inch round tip for black batter and one with a small round tip for white batter. Line baking sheets with parchment paper or silicone mats. Pipe the black batter onto a template, doing a few shells at a time. Immediately pipe concentric circles of white batter in the center of the black shells and use a toothpick to drag lines from the center outwards for the spider web pattern.

4-Tap the trays gently to smooth the batter and pop air bubbles. Let the shells dry until the surface is no longer sticky, about 2 hours. Preheat your oven to 310 degrees Fahrenheit and bake trays one at a time: first for 5 minutes, then rotate and bake 15 to 20 minutes until feet form and shells are not jiggly.

5-Filling and Finishing: Once cooled, melt the 1/3 cup of chocolate chips and let them cool. Beat the 5 tablespoons of unsalted butter, then add the melted chocolate and 1/3 cup of cocoa powder. Gradually mix in the 2 cups of powdered sugar on low speed, adding 2 to 4 tablespoons of milk as needed for consistency. Whip until smooth, add 1/2 teaspoon of vanilla extract, and adjust for a thick, spreadable frosting.

6-Pipe the frosting onto one shell and sandwich with another. Refrigerate the assembled macarons overnight. This recipe adapts easily for vegan or gluten-free options by swapping ingredients as needed.