Prepare baking sheets with silpat mats, wipe each sheet with a paper towel dampened with white vinegar.
Prepare a piping bag fitted with a round tip.
Heat 1 inch of water in a double boiler or a small saucepan over low-medium heat.
Measure granulated sugar and place into heat proof bowl
Measure egg whites
Measure almond flour and powdered sugar, place in a seperate bowl and mix lightly.
Add egg whites to granulated sugar and place over boiling water in the heatproof bowl
Whisk the egg whites and granulated sugar vigorously for at least one minute over the heat. The sugar should begin to melt and the eggs should become frothy, test the sugar between your fingers - if you can feel sugar continue for 30 seconds. Be sure to not cook the eggs by continuing to move.
Immediately place the egg mixture onto your stand mixer fitted with the whisk attachment.
Whisk on speed 2 for 2 minutes.
Turn the speed up to 4 for 2 additional minutes.
Turn the speed up to 6 and begin to monitor your meringue looking for tracks to begin showing. Once tracks are showing, test your meringue every 30 seconds.
The meringue should form stiff peaks that do not bend when the whisk is flipped upside down. This can take up to 15 minutes depending on the humidity in your home.
Once the meringue has formed stiff peaks turn the mixer off and add the Almond extract/Almond paste.
Add the powdered sugar and almond flour to the bowl of the stand mixer.
Turn your speed up to 6 and COUNT OUT LOUD TO 6. Immediately turn your mixer off.
Continue to fold the batter slowly checking the consistency with every fold. Look for the batter to flow off the spatula, you should be able to draw at least 2-3 figure 8's.
It is better to undermix then overmix.
Once you have the right consistency add the batter to your piping bag fitted with the rounded tip.
Holding the bag straight up and down pipe the macarons with even pressure.
After 1 tray is completed, tap it against the counter 25 times to release the air, turn the tray and tap it again another 25 times. Pop any remaining air bubbles with a toothpick.
Move the first tray to the side, and preheat the oven to 320° F.
Pipe your second tray, allowing the first to dry.
Dry times vary based on humidity, check the shells by lightly pressing your finger into one. If no batter transfers, and the shell bounces back slightly - they are dry.
Place the tray, one at a time, in the oven and bake for 5 minutes. Then turn the tray and bake an additional 5 minutes.
Remove from the oven and allow to cool completely on the baking tray.