01 - Line two baking sheets with parchment paper or silicone mats. Fit a pastry bag with a 0.5-inch round tip and set aside.
02 - Sift almond flour and powdered sugar together into a medium bowl. Set the mixture aside until ready to use.
03 - In a clean, dry bowl, beat egg whites and cream of tartar with an electric mixer until soft peaks form. Gradually add granulated sugar while continuing to beat until stiff, glossy peaks form.
04 - Gently fold the almond flour mixture into the meringue in three separate additions. Tint one-third of the batter with yellow coloring for the yolk effect. Continue folding until the batter flows in thick ribbons (proper macaronage consistency).
05 - Transfer batter to the prepared pastry bag. Pipe 32 rounds approximately 1.5 inches in diameter onto the baking sheets. Firmly tap the trays on the counter to release trapped air bubbles.
06 - Let shells rest at room temperature for 30 to 60 minutes until surfaces are completely dry to the touch. Preheat oven to 300°F. Bake for 13 to 15 minutes, rotating trays halfway through baking. Shells are done when they release easily from the mat. Cool completely.
07 - Heat heavy cream in a small saucepan until just simmering. Pour over chopped chocolate and let stand for 2 minutes. Stir until smooth. Add golden syrup and butter, mixing until glossy and well combined.
08 - Separate one-quarter of the chocolate filling and tint with yellow gel coloring to create the yolk portion. Chill both fillings until thickened to pipeable consistency.
09 - Pipe a ring of chocolate filling onto one macaron shell. Place a small dollop of yellow filling in the center. Gently press another shell on top to create a sandwich. Repeat with remaining shells and filling.
10 - Store assembled macarons in an airtight container overnight at room temperature to allow flavors to mature. Refrigerate for up to 5 days for optimal freshness.