01 - Line two baking sheets with parchment paper or silicone mats. Fit a pastry bag with a 1/2-inch round tip.
02 - Sift almond flour and powdered sugar together into a bowl. Set aside.
03 - In a clean, dry bowl, whisk egg whites and cream of tartar until soft peaks form. Gradually add granulated sugar, whisking continuously until stiff, glossy peaks form.
04 - Gently fold almond flour mixture into meringue in three additions. Optional: tint one-third of batter yellow for yolk effect. Mix until batter flows in thick ribbons (proper macaronage consistency).
05 - Transfer batter to prepared pastry bag. Pipe 32 rounds (1.5 inches diameter) onto baking sheets. Firmly tap trays on counter to release air bubbles. Let shells rest 30-60 minutes until surfaces are dry to touch.
06 - Preheat oven to 300°F. Bake 13-15 minutes, rotating pans halfway through. Shells are done when they easily lift from the mat. Cool completely before filling.
07 - Heat heavy cream until simmering. Pour over milk chocolate, let sit 2 minutes, then stir until smooth. Add golden syrup and butter, mixing until glossy. Chill one-quarter of filling tinted with yellow gel for yolk center.
08 - Pipe a ring of chocolate filling onto one shell. Place a dollop of yellow filling in center for yolk effect. Sandwich with another shell. Repeat with remaining macarons.
09 - Store assembled macarons in airtight container overnight to mature flavors. Refrigerate up to 5 days for best quality.