Measure out all ingredients and place in individual bowls. Set aside.

Sift together the almond flour, powdered sugar, and espresso powder into a medium bowl and set aside.

In the bowl of a stand mixer equipped with a whisk attachment, add egg whites and cream of tarter and whisk until bubbly. GRADUALLY add in the granulated sugar and mix until stiff peaks form. The meringue should stick straight up when you remove the whisk.

Sift half of the dry mixture into the meringue and whisk on med-low speed until just combined.

Sift in the remaining almond and powdered sugar mixture and whisk until you get a “lava-like” consistency. You should be able to pick up your spatula and draw a figure 8 with the batter without it breaking off. The batter should also disappear back into the bulk after about 15-20 seconds.

Prepare a piping bag with a large round tip (I use a wilton 12 tip) . Use a large mug or glass to hold the piping bag while you fill with the macaron batter.

Add a silicon mat or parchment paper to a baking sheet. Pipe about 1 ½” circles (I recommend using a template, you can easily find one on google images) of batter then tap the baking sheet against the counter to remove and air bubbles. Use a toothpick to pop any air bubbles that come to the surface.

Allow the shells to set for about 30 minutes or until a “skin” forms on the outside. You should be able to touch the top of the shells without batter coming off on your finger.

Bake at 300 degrees. F for 13-15 minutes or until you can touch the top of the shell and it does not move around on the “feet”.

Remove form the oven and allow to cool COMPLETELY before trying to remove them from the pan.

While they are cooling, prepare the buttercream by adding the butter into the bowl of a stand mixer and cream until nice and smooth.

Add in powdered sugar and fully incorporate.

Add the Kahlua to a microwave safe bowl and heat for 30-45 seconds until hot. Whisk the espresso powder into the Kahlua. Pour into the buttercream and mix until combined.

Once completely cool, flip over half of the shells and pipe a small amount of buttercream on each shell and top with the remaining shells.

Melt about 12 cup of semi-sweet chocolate and carefully add to a piping bag or sandwich bag with the tip removed. Drizzle the top of each macaron with chocolate.

Store the macarons in an air tight container and refrigerate for 24-48 hours to allow the shells to mature.

Bring to room temperature before serving.