Line two cookie sheets with silicone mats or parchment paper and preheat your oven to 280°F (139°C).

Pulse together powdered sugar and almond flour in a food processor until well combined, about 30 seconds. Sift into a bowl and set aside.

Beat egg whites in a clean mixing bowl until foamy. Gradually add granulated sugar, increasing to high speed until stiff peaks form, about 5-7 minutes.

Gently fold the meringue into the dry ingredients using a spatula, ensuring the batter is smooth and flows gently.

Transfer the batter into a piping bag and pipe 1-inch circles onto prepared sheets, leaving space in between.

Let the piped macarons sit at room temperature for about 60 minutes until a dry skin forms.

Bake for 15 minutes, rotating the trays halfway through. The shells should rise gently and become firm.

Let the macarons cool completely on the trays before attempting to peel them off.

Prepare the vanilla bean buttercream by beating softened unsalted butter until creamy, then adding powdered sugar, vanilla extract, and heavy cream until smooth.

Assemble by moistening the bottom of one macaron shell with water, dipping it into granulated sugar, and caramelizing it with a kitchen torch. Fill with buttercream and cap with another shell.

Serve immediately or refrigerate for flavors to meld, ideally overnight, and present them elegantly.