Prepare the ingredients: measure out the almond flour, powdered sugar, and egg whites.
In a bowl, combine the almond flour and powdered sugar. Sift the mixture to remove any lumps.
In a mixing bowl, begin whipping the egg whites until foamy. Gradually add the granulated sugar and continue whipping until stiff, glossy peaks form.
Gently fold the almond flour-powdered sugar mixture into the whipped egg whites. Be careful not to overmix, as this will deflate the meringue.
Transfer the batter to a piping bag and pipe onto a baking sheet lined with parchment paper, creating perfect circular macarons.
Let the piped macarons rest at room temperature for 30-60 minutes, allowing a thin skin to form on top.
Preheat the oven to 300°F (150°C convection). Bake the macarons for 12-15 minutes, or until they easily release from the parchment paper.
For the salted caramel filling, heat the brown sugar in a saucepan over medium heat until it melts and caramelizes. Add the butter and heavy cream, whisking constantly to create a smooth caramel syrup.
Stir the caramel syrup until smooth and let it cool slightly. Meanwhile, melt the white chocolate over a double boiler or in the microwave. Combine the melted white chocolate with the caramel.
Pipe the salted caramel ganache into the cooled macaron shells, then top with another macaron shell to create a sandwich.
Let the finished macarons rest for an hour or two to allow the flavors to meld.
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