Preheat oven to 300 degrees F (150 degrees C).
In a large bowl, sift Almond Meal (40 gram), Powdered Confectioners Sugar (40 gram), and Dark Cocoa Powder (1 1/4 teaspoon). Mix well with spatula.
Beat whites of the egg Egg (35 gram) on low speed using an electric mixer until it is white and frothy.
Gradually add Caster Sugar (45 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 in Step 1. Using a spatula, start the macaronage process by folding and gently scraping the surface until you get a molten-like mixture and drips down like a ribbon when lifted.
Transfer the batter to a piping bag with a round tip.
Pipe out equal sized circles, approximately 2.5cm, on parchment paper or a baking mat placed over a baking tray. With a swishing motion using a toothpick, drag 2 tips of one side of the shell to form the ears.
After piping, gently 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 it gently with the tip of your finger without it sticking.
Bake for approximately 10 to 13 minutes. Let it cool and decorate with icing if desired.
Heat up the Heavy Cream (30 milliliter) in a saucepan until it simmers.
Add the Instant Thai Milk Tea (1/2 package) to the heavy cream, and mix until everything dissolves.
In a separate bowl, melt White Couverture Chocolate Chips (60 gram) over a hot water bath or in a microwave.
Add the Thai milk tea mixture to the melted chocolate and remaining Instant Thai Milk Tea (1/2 package). Mix well.
Transfer to a piping bag, let it cool, and pipe between 2 macaron shells. Serve and enjoy!