Prepare the ingredients. Sift the almond flour and powdered sugar into a bowl to remove any lumps.
Beat the egg whites until stiff peaks form. Gradually add the granulated sugar, continuing to beat until the meringue is glossy and holds stiff peaks.
Gently fold the almond flour and powdered sugar mixture into the meringue. Be careful not to overmix, to maintain the lightness.
Transfer the batter to a piping bag fitted with a round tip. Pipe small, even circles onto a baking sheet lined with parchment paper.
Let the macarons rest for 30 minutes to allow a skin to form on the surface before baking.
Meanwhile, preheat the oven to 300°F (150°C). Bake the macarons for 12-15 minutes, then let them cool completely on the baking sheet.
Prepare the filling: combine the shredded coconut and heavy cream in a mixing bowl. Whip until light and fluffy.
Melt the milk chocolate and gently fold it into the coconut filling until smooth and creamy.
Once the filling is uniform, refrigerate it for 10-15 minutes to firm up slightly.
When the macarons are cooled, pipe or spoon the creamy filling onto one half of each macaron, then top with the other half to create a sandwich.
Allow the finished macarons to rest in the refrigerator for at least 1-2 hours to allow the flavors to meld together.
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