Preheat your oven to 150°C (300°F). Line a baking tray with parchment paper and mark circles for your macarons.

In a food processor, combine icing sugar, almond meal, and Dutch-process cocoa powder. Pulse until well mixed, then sift into a bowl.

Using a mixer, whip Egg Whites (A) until they reach soft peaks.

Combine caster sugar and water in a saucepan, heating until it reaches 118°C (244°F). Slowly pour it into whipped egg whites while mixing.

Increase the speed to medium-high and whip until the meringue is glossy with stiff peaks.

Gently fold the sifted dry ingredients into the meringue using a spatula.

Stop folding when the batter falls in ribbons, approximately 10-20 seconds.

Transfer your batter to a piping bag fitted with a round tip and pipe circles onto the baking tray.

Allow the piped macarons to rest for 30 minutes until a slight skin forms.

Once rested, place the tray in the oven and bake for 15-18 minutes.

Let the macarons cool completely before handling.

Heat heavy cream with orange zest, vanilla bean paste, and sea salt until nearly boiling.

Pour over chopped dark chocolate and whisk until smooth. Allow to cool until piping consistency.

Pair macarons by size, pipe ganache onto one half, and sandwich with another half. Refrigerate for 24 hours.