01 - Line two baking sheets with parchment paper or silicone mats. Fit a pastry bag with a 1/2-inch round tip and set aside.
02 - Sift almond flour and powdered sugar together into a bowl, ensuring no lumps remain. Set the mixture aside.
03 - In a clean, dry bowl, whisk egg whites and cream of tartar until soft peaks form. Gradually add granulated sugar while whisking continuously until stiff, glossy peaks form.
04 - Gently fold the almond flour mixture into the meringue in three additions. Optionally tint one-third of the batter with yellow coloring. Mix only until the batter flows in thick ribbons when lifted (proper macaronage consistency).
05 - Transfer batter to the prepared pastry bag. Pipe 32 rounds approximately 1.5 inches in diameter onto the baking sheets. Firmly tap the trays on the counter to release air bubbles.
06 - Let shells rest at room temperature for 30 to 60 minutes until surfaces are completely dry to the touch. Preheat oven to 300°F. Bake for 13 to 15 minutes, rotating pans halfway through. Shells are done when they easily lift from the mat. Cool completely.
07 - Heat heavy cream until just simmering. Pour over chopped milk chocolate and let sit for 2 minutes. Stir until smooth. Add golden syrup and butter, mixing until glossy. Divide one-quarter of the filling and tint with yellow gel coloring for the 'yolk.' Refrigerate both fillings until thickened.
08 - Pipe a ring of chocolate filling onto one shell. Place a small dollop of yellow filling in the center to mimic an egg yolk. Gently press another shell on top to create a sandwich. Repeat with remaining shells and filling.
09 - Place assembled macarons in an airtight container and refrigerate overnight to allow flavors to mature. Store for up to 5 days for optimal texture and taste.