Preheat your oven to 300°F (150°C) and line two baking sheets with parchment paper.

In a heatproof bowl, whisk egg whites and granulated sugar over a pot of simmering water until sugar dissolves. Then, whip until stiff peaks form.

Sift together almond flour, cocoa powder, and powdered sugar; then gently fold into the meringue.

Pipe the batter on baking sheets into silver dollar-sized circles and tap to remove air bubbles.

Bake for 13 minutes, rotating the sheets after 7 minutes, until set.

Meanwhile, beat together the filling ingredients until smooth and fluffy.

Once shells are cool, fill half with peanut butter filling, sandwiching with remaining shells.

Optionally drizzle melted chocolate over assembled macarons before serving.