1-First, sift the powdered sugar, almond flour, and cocoa powder together to remove any lumps, creating a smooth base for your macaron shells.

2-Next, whisk the egg whites and white sugar over heat until they become frothy, then beat them until stiff peaks form for that perfect meringue texture.

3-Carefully fold in the sifted dry ingredients, making sure to test the batter consistency by drawing a figure 8 this ensures it’s just right before piping.

4-Transfer the batter into a piping bag and pipe small circles onto lined baking trays.

5-Let the piped shells rest for about 20 minutes as per the recipe timing, then bake at 300°F (about 150°C) for 18-20 minutes.

6-Remember to rotate the trays midway for even cooking, which helps avoid any uneven spots.

7-For the filling, cook the condensed milk, unsalted butter, and coconut flakes in a saucepan over medium heat for 10-15 minutes, stirring until it thickens into a luscious fudge.

8-Let this cool to room temperature before you move on.

9-To finish, dip half of the cooled shells in melted chocolate chips or candy melts, sprinkle with coconut flakes, pipe the fudge onto the bottom shells, and sandwich them together.