Preheat your oven to 300°F (150°C) and line two baking sheets with silicone baking mats or parchment paper.

In a large mixing bowl, sift together the almond flour, powdered sugar, and cocoa powder.

In a separate bowl, whip the egg whites with a pinch of salt until frothy. Gradually add the granulated sugar, whipping until stiff peaks form.

Gently fold the dry mixture into the whipped egg whites until combined and shiny.

Transfer the batter to a piping bag fitted with a round tip. Pipe small circles onto the prepared baking sheets, leaving space in between.

Allow the piped shells to sit at room temperature for about 30 minutes to form a skin.

Bake in the preheated oven for 15-18 minutes, or until glossy with a small 'foot'.

Once baked, let the macarons cool on the sheets for 5 minutes, then transfer to a wire rack.

Heat heavy cream in a saucepan until simmering, then pour it over the chopped chocolate. Let sit for a minute and stir until smooth. Add vanilla extract and let cool until thickened.

Match similar-sized macaron shells together and pipe a dollop of ganache on the flat side of one shell, pressing another shell on top. Repeat for the rest.