Preheat oven to 300 degrees F (150 degrees C).
In a large bowl, sift together the Almond Meal (80 gram), Powdered Confectioners Sugar (80 gram), and Unsweetened Cocoa Powder (1 1/2 tablespoon).
To make the meringue, beat the whites of the Egg (2) on low speed using an electric mixer until it is white and frothy, approximately 1 minute.
Gradually add the Caster Sugar (90 gram) 1/4 at a time. When the first addition of sugar has completely dissolved, increase the mixer speed to medium and add until all the sugar has been incorporated. Continue to beat until stiff peaks form.
Sift the almond flour mixture into the meringue. Using a spatula, start the macaronage process until you get a molten-like mixture that drips down like a ribbon when lifted.
Transfer the batter to a piping bag with a round tip and pipe out macarons. Start by piping a circle for the head, a small oval for the body, and four small ovals for the limbs. Be careful not to squeeze too much batter as the batter will spread and you want a gingerbread man shape.
After piping, knock the bottom of the tray against a flat surface to get rid of air bubbles. Let the shells dry for approximately 30 minutes in an air-conditioned room. You should be able to touch them gently with the tip of your finger without them sticking.
Bake in a preheated oven for approximately 10-13 minutes. Let them cool.
In the bowl of an electric mixer, add the Unsalted Butter (80 gram), Powdered Confectioners Sugar (90 gram), Unsweetened Cocoa Powder (20 gram), and Ground Cinnamon (1 teaspoon) one at a time. Beat until mixture is light and fluffy.
Pour in the Dark Chocolate (50 gram) and mix until it is well combined.
Pipe frosting between 2 macaron shells and decorate with Royal Icing (to taste).