Preheat your oven to 300ºF and line two baking sheets with parchment paper. Sift together almond flour and powdered sugar until clump-free.

Whisk golden sugar and egg white powder over simmering water until melted. Add room-temperature egg whites and whip for 13-15 minutes until stiff peaks form.

Fold in the sifted almond flour and powdered sugar mixture along with desired gel food coloring. Mix until achieving a thick, glossy batter.

Pipe uniform circles onto prepared baking sheets and let them rest for 2 hours until dry to the touch.

Bake for 15-20 minutes until they lift easily off the parchment paper. Let cool completely.

Combine powdered sugar and meringue powder, gradually adding water until thick and glossy. Tint one batch black and another yellow.

Heat treat all-purpose flour in the oven at 350ºF for 5 minutes. Beat room-temperature butter until creamy, then add golden sugar and cooled flour, mixing until combined.

Adjust texture with milk or heavy cream as needed.

Pipe a generous dollop of Sugar Cookie Buttercream onto a macaron shell and top with another shell.

Pipe royal icing to create Santa's belt and roll sides in desiccated coconut for a snowy effect.