Separate the Egg (3) Whites, 2 whites in 1 bowl, and the last white in another. Set aside.
In a large bowl, sift the Almond Meal (80 gram), Powdered Confectioners Sugar (80 gram), and Unsweetened Cocoa Powder (1 1/4 teaspoon). Mix it well with a spatula.
Beat 2 Egg Whites 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.
Add the meringue to the sifted ground almond flour and icing sugar. Using a spatula, start the macaroon 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. 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 at 300 degrees F (150 degrees C) for approximately 10-13 minutes. Let them cool.
Beat the remaining Egg White and Vanilla Essence (1/4 teaspoon) on low speed until the mixture is white and frothy, about 2 minutes.
Gradually add in Caster Sugar (33 gram) and Cream of Tartar (1 pinch) on medium speed.
Depending on the number of colors you desire, split batter into equal portions and add Food Coloring (to taste).
Pipe meringue kisses onto a baking sheet lined with parchment paper with a star-fitted tip. They should be slightly smaller in circumference than your macaron shells.
Bake in a preheated oven at 210 degrees F (100 degrees C) for 45 minutes. After 45 minutes, turn off your oven and let it cool with the meringue kisses inside. This prevents them from cracking.
To assemble, fill the macarons with your desired filling. Use Chocolate (to taste) as a glue to attach the meringue kisses to the macarons. Serve and enjoy!