Preheat oven to 325 degrees F.
Line two baking sheets with parchment paper and have a pastry bag with a plain tip (about 1/2-inch, 2 cm) ready.
Grind together the powdered sugar with the almond powder and cocoa so there are no lumps; use a blender or food processor since almond meal that you buy isn’t quite fine enough. Grind for approx. 4 minutes, stopping each minute to scrape the edge around the bottom of the bowl.


In the bowl of a standing electric mixer, beat the egg whites until they begin to rise and hold their shape. While whipping, beat in the granulated sugar until very stiff and firm, about 3 minutes.
Carefully fold the dry ingredients, in two batches, into the beaten egg whites with a flexible rubber spatula. When the mixture is just smooth and there are no streaks of egg white, stop folding and scrape the batter into the pastry bag (standing the bag in a tall glass helps if you’re alone).
Pipe the batter on the parchment-lined baking sheets in 1-inch (3 cm) circles (about 1 tablespoon each of batter), evenly spaced one-inch (3 cm) apart.
Rap the baking sheet a few times firmly on the counter top to flatten themacarons, then bake them for 8 minutes. Let cool completely then remove from baking sheet.

To make the chocolate filling:
Heat the cream in a small saucepan. When the cream just begins to boil at the edges, remove from heat and add the chopped chocolate. Let sit one minute, then stir until smooth. Let cool completely before using.
Spread a bit of batter on the inside of the macarons then sandwich them together. (You can pipe the filling it, but I prefer to spread it by hand; it’s more fun, I think.)
I [DL, and this blogger, both] also tend to overfill them so you may or may not use all the filling.
Let them stand at least one day before serving, to meld the flavors.
Store in an airtight container for up to 5 days, or freeze. (the one’s the the last picture above were three days old at the time the picture was taken – you can see that they hold up nicely. If you freeze them, defrost them in the unopened container, to avoid condensation which will make the macarons soggy.