Prepare the Macaron Batter:
In a food processor, pulse the powdered sugar and almond flour together until fine. Sift the mixture into a bowl to remove any lumps.
In a clean, dry bowl, whisk the egg whites with an electric mixer until frothy. Add the cream of tartar and salt, then gradually add the granulated sugar. Beat until stiff, glossy peaks form. Mix in the coconut extract and food coloring, if using.
Fold the almond flour mixture into the whipped egg whites in three additions. Use a spatula to gently fold and press the batter against the bowl’s side until it flows like lava—thick but smooth.
Pipe the Macarons:
Transfer the batter to a piping bag fitted with a round tip. Pipe small, even circles (about 1.5 inches in diameter) onto the prepared baking sheets. Tap the sheets firmly on the counter several times to release air bubbles.
Let the macarons sit at room temperature for 30-60 minutes, or until the tops form a dry, matte skin.
Bake the Macarons:
Preheat your oven to 300°F (150°C). Bake the macarons for 14-16 minutes, one sheet at a time, rotating halfway through. They’re ready when the tops are set and the “feet” (the ruffled edges) are formed. Cool completely on the baking sheets.
Make the Coconut Cream Filling:
In a bowl, beat the butter until light and fluffy. Gradually add the powdered sugar and beat until smooth. Mix in the coconut cream and coconut extract. Fold in the shredded coconut, if desired.
Assemble the Macarons:
Pair up the macaron shells by size. Pipe a small dollop of the coconut cream filling onto one shell, then gently sandwich it with its pair.
Chill and Serve:
Refrigerate the assembled macarons for at least 24 hours to allow the flavors to meld. Bring to room temperature before serving.