Start by gathering all your ingredients and set up your workspace. Preheat your oven to 300°F (150°C) and line two baking sheets.

Combine egg whites and golden sugar in a heatproof bowl over simmering water. Stir until sugar dissolves and mixture is warm. Remove from heat and whip until stiff peaks form.

Transfer macaron batter to prepared piping bag and pipe rounds onto lined baking sheets. Let them rest for 30–60 minutes or until dry to the touch.

Bake the macarons for 15-18 minutes until firm. Allow them to cool completely.

Prepare royal icing by mixing meringue powder, powdered sugar, and water until fluffy. Optionally color with gel food coloring.

Make the Sugar Cookie Buttercream by heating the all-purpose flour, then beating with butter and sugars. Mix in vanilla and almond extract.

Assemble the macarons by piping buttercream on one shell and sandwiching with another. Roll in desiccated coconut if desired.