Preheat the oven to 300°F (150°C) and line baking sheets with parchment paper.

In a mixing bowl, sift together almond flour and powdered sugar to remove lumps.

In a separate bowl, beat the egg whites until foamy, then gradually add granulated sugar and continue to beat until stiff peaks form.

Gently fold the almond flour mixture into the egg whites until fully incorporated and the batter flows like lava.

Transfer the batter to a piping bag and pipe small circles onto the prepared baking sheets.

Let the piped macarons sit at room temperature for 30 minutes to form a skin.

Bake in the preheated oven for 15 minutes, then let cool completely.

In a mixing bowl, beat the softened butter until creamy.

Gradually add powdered sugar and continue to beat until smooth.

Mix in vanilla extract and heavy cream until well combined.

Pair the macaron shells by size and pipe a small amount of filling onto the flat side of one shell.

Top with another shell, pressing gently to spread the filling.

Refrigerate the assembled macarons for at least 24 hours to allow flavors to meld.