Cut 2 sheets of parchment paper to fit your cookie sheets. Trace 2¼ inch circles with a fine point marker like a Sharpie approximately 1 inch apart in alternating rows of 3 & 4. Turn the parchment paper over and lay it on your sheet pans/ cookie sheets.
Preheat the oven to 350°F (convection) or 400°F (standard).
Place the almond flour in a food processor and pulse to grind it as fine as possible. This is really not an optional step unless your almond meal is ultra fine. Most isn’t, and skipping this step can leave you with lumpy macarons. (Although the flavor won’t be bad)
Sift the almond flour and powdered sugar into a large bowl and whisk together. If you have more than a couple of tablespoons of almonds remaining in the sifter, re-grind the flour in the food processor. Create a mound in the bowl with the almond flour mixture, then make a 4-inch well in the center, leaving a layer of the flour at the bottom. Pour in the 82 grams | ¼ cup plus 1½ tablespoons egg whites and combine with a spatula, stirring until evenly distributed and paste-like. Scrape the seeds from the vanilla bean into the bowl and mix until they are fairly well distributed. Set aside.
Place the remaining 90 grams (¼ cup plus 2 tablespoons) of the egg whites into the bowl of a stand mixer fit with a whisk attachment. In a small saucepan, combine the 236 grams (1 cup plus 3 tablespoons) granulated sugar and the water and heat over medium-high heat until the syrup reaches 203°F/110°C, stirring only until the sugar is dissolved and the mixture is clear.
While the syrup continues to cook, add the pinch of sugar to the egg whites, turn the mixer to medium speed (a 5 or 6 on my mixer), and whip to soft peaks. If the whites reach soft peaks before the syrup reaches 248°F/12o°C, reduce the speed to the lowest setting, just to keep them moving.
When the syrup reaches 248°F/120°C, remove the pan from the heat. Turn the mixer to medium-low speed, and slowly add the syrup, pouring it between the side of the bowl and the whisk. Do not panic when the meringue deflates.
Increase the speed to medium and whip for 5 minutes, or until the whites hold stiff, glossy peaks. Although the bowl might still be warm to the touch, the meringue should have cooled; if not, continue to whip until it is cool.
In the bowl with the almond mixture, fold in one-third of the meringue, then continue adding merengue to the almonds little at a time (you might not use them all – I used about 90% each time I have made these. You can pipe the left over plain merengue out when you are done and make little pavlova shells) until when you fold a portion of the batter over on itself, the “ribbon” slowly moves. The mixture shouldn’t be so stiff that it holds its shape without moving at all, but it shouldn’t be so loose that it dissolves into itself and does not maintain the ribbon; it is better for the mixture to be slightly stiff than too loose. So go slowly! Take your time! You want to make sure that your mixture does not have any ribbons of plain merengue, where there are no almonds or your shells could crack.
Fold in a small amount of gel food coloring while you are adding your merengue. If you want a more intense color once your mixture is uniform, you can add a smidge more, but you don’t want to over mix and deflate your batter.
Transfer your mixture to a pastry bag fit with a ½-inch plain tip. Hold the bag upright about a half inch above the center of one of the traced circles and pipe out enough of the mixture to fill in the circle. Lift away the pastry bag and repeat, filling the remaining circles on the first pan.
Next (and this is important!) Lift up the sheet pan and firmly (but not too hard) tap the bottom of the pan to the spread the batter evenly and smooth any peaks left by the pastry bag (there will be some, and if that doesn’t make them go away, wet your fingertip and tap them down).
If you are using a convection oven, which I recommend, bake the shells for 8 to 10 minutes. You want to cook them until the tops are shiny and crisp. If you are using a standard oven, place the sheet pan in the oven and then immediately lower the oven temperature to 325°F, and bake for 9 to 12 minutes, again, until the tops are shiny and crisp.
Set the pan on a cooling rack, and if using a standard oven, preheat it to 350°F again.
Pipe the remaining meringue mixture into the circles on the second sheet pan and bake as directed above. Let cool completely.
While you are waiting for your cookies to cool, make the buttercream.