Prepare the ingredients. Sift the almond flour and powdered sugar together in a bowl to remove any lumps.
In a clean bowl, whip the egg whites until stiff peaks form. Gradually add the granulated sugar, continuing to whip until the meringue is glossy and holds stiff peaks.
Gently fold the almond flour and powdered sugar mixture into the meringue in two additions. Be careful not to overmix; the batter should be smooth and flow like lava.
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 at room temperature for 30 minutes to an hour, or until a skin forms on the surface. This is crucial for developing the 'feet' of the macarons.
Preheat the oven to 300°F (150°C). Bake the macarons for 12-15 minutes, or until the feet have formed and the shells are set. Let them cool completely on the baking sheet before removing.
Prepare the tiramisu cream: In a mixing bowl, combine the mascarpone cheese and heavy cream. Whip until light and fluffy.
Warm the coffee slightly and let it cool. Dip one half of the cooled macaron shells into the coffee, then pipe the tiramisu cream onto the dipped shell.
Sandwich the macarons together with the remaining shells. Refrigerate the assembled macarons for at least 1-2 hours to allow the flavors to meld and the filling to set.
Before serving, dust the tops of the macarons with cocoa powder.
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