Preheat your oven to 300°F (150°C) and line a baking sheet with parchment paper.

In a large mixing bowl, sift together the almond flour, powdered sugar, and cocoa powder.

In a separate bowl, whip the egg whites until frothy, then add the cream of tartar and continue whisking until soft peaks form.

Gradually add the granulated sugar while whisking until stiff peaks form and the mixture looks glossy.

Gently fold in the dry ingredients into the whipped egg whites until fully combined. The batter should flow like lava.

Transfer the batter into a piping bag fitted with a round tip and pipe small circles onto the lined baking sheet.

Allow the piped macarons to sit at room temperature for 30-60 minutes until they form a slight crust.

Bake the macarons in the preheated oven for 15-20 minutes. Allow them to cool completely before removing.

Heat the heavy cream in a pan until it just begins to boil, then pour it over the chopped dark chocolate. Let it sit for a minute, then stir until smooth.

Let the ganache cool until thickened.

Flip half of the cooled macarons upside down, pipe a dollop of ganache onto each, and sandwich with the other half.