01 - Line two baking sheets with parchment paper or silicone mats. Fit a pastry bag with a 1/2-inch round tip.
02 - Sift almond flour and powdered sugar together into a bowl. Set aside.
03 - In a clean, dry bowl, whisk egg whites and cream of tartar until soft peaks form. Gradually add granulated sugar, whisking continuously until stiff, glossy peaks form.
04 - Gently fold almond flour mixture into meringue in three additions. For yolk effect, tint one-third of batter yellow. Mix until batter flows in thick ribbons (macaronage stage).
05 - Transfer batter to pastry bag. Pipe 32 rounds (1.5 inches each) onto prepared sheets. Tap trays firmly on counter to release air bubbles. Let shells rest at room temperature 30–60 minutes until surfaces are dry to touch.
06 - Preheat oven to 300°F. Bake shells 13–15 minutes, rotating pans halfway. Shells are done when they easily lift off the mat. Cool completely before filling.
07 - Heat heavy cream until just simmering. Pour over milk chocolate and let sit 2 minutes. Stir until smooth. Add golden syrup and butter, mix until glossy.
08 - Reserve 1/4 of ganache and tint with yellow gel for yolk effect. Chill both fillings until thickened to pipeable consistency.
09 - Pipe a ring of chocolate filling on one shell. Place a dollop of yellow filling in center for yolk. Sandwich with another shell. Repeat with remaining shells.
10 - Store assembled macarons in airtight container overnight to mature flavors. Best enjoyed after 24 hours. Keep refrigerated up to 5 days.