01 - Line two baking sheets with parchment paper or silicone mats. Fit a pastry bag with a 1/2-inch round tip and set aside.
02 - Sift almond flour and powdered sugar together into a mixing bowl. Set the mixture aside.
03 - In a clean, dry bowl, beat egg whites and cream of tartar until soft peaks form. Gradually add granulated sugar while beating until stiff, glossy peaks form.
04 - Gently fold the almond flour mixture into the meringue in three additions. For a yolk effect, tint one-third of the batter yellow. Mix only until the batter flows in thick ribbons when the spatula is lifted.
05 - Transfer batter to the prepared pastry bag. Pipe 32 rounds, approximately 1.5 inches in diameter, onto the lined baking sheets.
06 - Firmly tap the baking sheets against the counter to release air bubbles. Let shells rest at room temperature for 30–60 minutes until the surface forms a dry skin and is no longer tacky to touch.
07 - Preheat oven to 300°F. Bake shells for 13–15 minutes, rotating the pans halfway through. Shells are done when they easily lift from the baking mat. Cool completely before filling.
08 - Heat heavy cream until just simmering. Pour over chopped milk chocolate and let sit for 2 minutes. Stir until smooth, then add golden syrup and butter. Mix until glossy and fully incorporated.
09 - Reserve one-quarter of the filling and tint with yellow gel food coloring. Chill both fillings until thickened to pipeable consistency.
10 - Pipe a ring of chocolate filling onto one shell. Place a small dollop of yellow filling in the center to create the yolk effect. Gently press another shell on top. Repeat with remaining shells.
11 - Place assembled macarons in an airtight container and refrigerate overnight to allow flavors to mature. Store for up to 5 days in the refrigerator.