Prepare the Ingredients: Start by measuring out all your ingredients accurately.

Whip the Egg Whites: In a clean mixing bowl, whip the egg whites using an electric mixer on medium speed, gradually adding the golden sugar until stiff peaks form.

Combine Dry Ingredients: Sift together the almond flour and powdered sugar to remove lumps.

Fold the Mixture: Gradually fold the dry mixture into the whipped egg whites; do not overmix.

Pipe the Shells: Transfer the mixture into a piping bag and pipe small circles onto baking sheets lined with parchment paper.

Rest the Shells: Let the piped macarons sit at room temperature for 30-60 minutes.

Bake the Shells: Preheat the oven to 300°F (150°C) and bake for 15-20 minutes.

Cool: Remove from oven and let cool completely on the baking sheet.

Mix the Icing: In a bowl, mix meringue powder and water until frothy; gradually add powdered sugar.

Color the Icing: Divide the icing and color it using food coloring.

Decorate the Faces: Use royal icing to create Santa Claus faces on half the macaron shells.

Add Details: Sprinkle desiccated coconut on the icing while wet for a snowy effect.

Make the Buttercream: Cream unsalted butter until fluffy, then gradually add powdered sugar.

Flavor the Buttercream: Add vanilla and almond extract; mix until smooth.

Assemble the Macarons: Pipe a generous amount of buttercream onto the un-decorated shells and top with decorated shells.