Prepare the walnut-chocolate filling: chop the walnuts finely and mix the cocoa powder with the heavy cream.
Sift the almond flour and powdered sugar into a bowl to remove any lumps.
Whisk the egg whites until stiff peaks form, then gradually add the granulated sugar. The meringue should be firm, and the peaks should hold their shape.
Gently fold the almond flour and powdered sugar 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 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.
Melt the white chocolate, then stir in the walnut-chocolate cream until smooth and creamy.
Once the filling is homogenous, refrigerate it for 10-15 minutes to firm up slightly.
When the macarons are cooled, pipe the creamy walnut-chocolate filling onto one half of each macaron, then top with the other half.
Refrigerate the finished macarons for at least 1-2 hours to allow the flavors to meld.
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