Preheat your oven to 150°C (300°F) and line two baking trays with parchment paper, marking 40mm circles on the underside.

Combine icing sugar, almond meal, and Dutch-process cocoa powder in a food processor. Process until finely ground, then sift into a large bowl.

In a stand mixer, whip egg whites (A) until soft peaks form. Meanwhile, heat water and caster sugar in a saucepan until it reaches 110°C (230°F).

Once the syrup reaches 118°C (244°F), slowly pour it into the egg whites while whisking. Continue to whisk until medium peaks form.

Add reserved egg whites (B) to dry ingredients. Fold in half of the meringue, then the remainder until the batter flows like thick ribbon.

Pipe the macaron batter onto prepared trays using the marked circles, tapping the trays to level the batter and release air bubbles.

Bake the shells in the oven for 15-18 minutes until they lift easily off the baking paper and develop a sheen.

Heat heavy cream, orange zest, vanilla bean paste, and a pinch of salt. Pour over chopped dark chocolate and blend until smooth. Cool for 1-2 hours.

Pipe ganache onto half of the cooled shells and sandwich with remaining shells. Press lightly to adhere.

Store assembled macarons in the fridge for at least 24 hours to intensify flavors. They can be stored for up to 4 days or frozen for 6 weeks.