Prepare the ingredients: sift together the almond flour and powdered sugar in a bowl. Beat the egg whites until stiff peaks form, then gradually add the granulated sugar until you have a glossy, stable meringue.
Gently fold the almond flour mixture into the meringue until the batter is smooth and homogenous. Be careful not to overmix, or the macarons won't rise properly.
Using a piping bag, pipe even circles onto a baking sheet lined with parchment paper. Let them rest for 30 minutes to allow the surface to dry.
Bake the macarons in a preheated oven at 300°F (150°C) for 12-15 minutes, until they are slightly crisp on the outside and still soft on the inside.
For the salted caramel, melt the sugar in a saucepan over medium heat until it turns golden brown. Carefully add the heavy cream and butter, then stir until smooth. Stir in the salt and let cool.
Melt the dark chocolate over a double boiler, then mix it with the hazelnut spread and salted caramel to create a rich, creamy filling.
Once the salted caramel and hazelnut filling has thickened, use a spoon or piping bag to fill one half of the macarons with the cream, then place another macaron shell on top to form a sandwich.
Place the finished macarons on a serving plate and let them rest in the refrigerator for a few hours to allow the flavors to meld.
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