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**Macaron Shells:**
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1. **Prepare the dry ingredients:** In a bowl, sift together almond flour and icing sugar. Discard any large pieces of almond flour that remain.
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2. **Make the meringue:** In a clean, grease-free bowl of a stand mixer or using electric hand mixers, whisk the aged egg whites until soft peaks form. Gradually add the granulated sugar and continue whisking until stiff, glossy peaks form. If using food coloring, add it now and mix until evenly distributed.
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3. **Macaronage:** Gently fold the dry ingredients into the meringue in two additions, using a spatula. This process is called 'macaronage'. The batter should be thick but flow slowly and ribbon off the spatula. Be careful not to overmix.
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4. **Pipe the shells:** Transfer the batter to a piping bag fitted with a round tip. Pipe circles onto parchment paper or silicone baking mats, about 1.5 inches in diameter, leaving space between each circle.
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5. **Tap and rest:** Tap the baking sheets firmly on the counter several times to release any air bubbles. Let the macarons rest at room temperature for 30-60 minutes, or until a skin forms on top. The skin should be dry to the touch.
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6. **Bake:** Preheat your oven to 150°C (300°F). Bake the macarons for 12-15 minutes, or until they have 'feet' and are firm to the touch. Let them cool completely on the baking sheets before removing.
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**Black Butter and Sea Salt Filling:**
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1. **Make the Italian Meringue Base:** In a saucepan, combine the sugar and water for the Italian meringue. Heat over medium heat, without stirring, until the mixture reaches 115-118°C (239-244°F). While the sugar syrup is heating, begin whisking the egg yolks in the bowl of a stand mixer until light and pale.
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2. **Incorporate the Sugar Syrup:** Once the sugar syrup reaches the correct temperature, slowly pour it into the egg yolks in a thin, steady stream while the mixer is running on medium speed. Continue whisking until the bowl is cool to the touch and the meringue is thick, glossy, and holds stiff peaks.
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3. **Incorporate the Butter:** Gradually add the softened Jersey butter to the meringue, one cube at a time, while the mixer is running on medium speed. The mixture may appear curdled at first, but it will come together as you continue to add the butter. Beat until the buttercream is smooth and creamy.
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4. **Black Butter Flavouring:** Continue heating butter in a clean pan over low heat until it becomes browned, nutty, and fragrant. Watch carefully to prevent burning. Remove from the heat and let it cool slightly, then slowly add it to your buttercream whilst mixing.
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5. **Add Sea Salt & Vanilla:** Fold in the Jersey sea salt and vanilla extract to the buttercream. Taste and adjust seasoning as needed.
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**Assemble the Macarons:**
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1. Once the macaron shells and buttercream are completely cool, match up pairs of similar-sized shells.
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2. Pipe or spoon the buttercream filling onto the flat side of one shell.
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3. Top with the other shell, gently pressing down to sandwich the filling between the shells.
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4. Refrigerate the assembled macarons for at least 24 hours to allow the flavors to meld and the shells to soften slightly.
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5. Bring to room temperature before serving.